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1  UNIVERSITY  OF  CALIFORNIA. 


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Central  Station  Bookkeeping 


AND 


SUGGESTED     FORMS 


WITH  AN  APPENDIX 


FOR 


STREET  RAILWAYS. 


BY 


HORATIO  A.    FOSTER, 

Mem.  Am.  Inst.  E.E. 


OF   THK 

Ul^IVERSITY 


New  York 

THE   W.    J.    JOHNSTON  COMPANY 

253  Broadway 
1896 


"fA?' 


ipyrrghi,  1894 


Copyrfghl,   1894 

BY 

The  w.  J.  Johnston  Company 


nV 


PREFACE. 


In  placing  this  book  before  the  electrical  public  the  author 
has  endeavored  to  show  a  classification  of  accounts  and  a  system 
of  reports  for  central  electric  light  and  power  stations  such  that 
the  management  may  by  their  use  know  the  full  details  of  the 
business  of  distributing  electric  current.  Companies  are  not  by 
any  means  advised  to  throw  away  all  their  present  reports  and 
take  this  system  up  bodily  and  try  to  fit  the  station  to  it  ;  but 
the  management  can,  by  stSfi^yfiig  the  needs  of  the  particular 
station  and  the  forms  herein,  select  such  reports  as  may  fit,  and 
from  the  data  furnished  compile  others  for  special  points.  But 
few  of  the  forms  have  been  printed  in  actual  size,  as  each  man- 
ager should  be  able  to  decide  on  the  size  of  blank  best  fitted  for 
his  own  station :  sizes  such  as  have  been  found  convenient  in 
actual  use  are  stated  in  the  foot-notes  accompanying  the  forms, 
but  these  sizes  can  be  varied  to  suit. 

The  author  desires  to  thank  the  many  managers  and  super- 
intendents with  whom  he  has  consulted,  for  their  unvarying  kind- 
ness in  supplying  him  with  copies  of  blanks  used  by  themselves, 
and  for  the  many  practical  suggestions  offered. 

Horatio  A.  Foster. 

New  York,  July  15,  1S94. 

r»  OF   THK  ' 

UNIVERSITY 


;^CALlFOR^ 


CONTENTS. 


CHAPTER   I. 

PAGE 

Inteoduction I 

CHAPTER    n. 

Customers'  Ledgers 4 

Contract  Customers'  Ledger,  No.  52;  Meter  Customers'  Ledger,  No.  53; 
Lighting  Register,  No.  54  ;  Contract  Customers'  Register,  No.  55  ; 
Meter  Customers'  Register,  No.  56. 

CHAPTER   IIL 
Objects  of  Accounting  and  Classification 10 

CHAPTER   IV. 
Operating  Expense 14 

CHAPTER  V. 

Income  from  Operation 22 

CHAPTER   VI. 
Profit  and  Loss 26 

CHAPTER   VII. 

Property  Accounts 29 

Storekeeper's  Report,  No.  57;  Voucher  Cover,  Nos.  58  and  58A. 

CHAPTER   VIII. 

Liability  Accounts 42 

Pay-roll,  No,  59. 

CHAPTER   IX. 

General  Classification 48 

Schedule  A  ;  Schedule  B  ;  Schedule  C  ;  Disposal  of  Accounts. 

V 


VI  CONTENTS. 

CHAPTER   X. 

PAGE 

General  Books 57 

Cash-book  for  electric  light  stations,  No.  60  ;  Collection  Sheet,  No.  60A  ; 
Voucher  Register,  No.  61  ;  Abstract  of  Operating  Expenses,  No,  62  ; 
Abstract  of  Income,  No.  63  ;  Cash  Voucher,  No.  64. 

CHAPTER    XI. 

Monthly  Summary  Statements 68 

Financial  Statement,  No.  65  ;  No.  66. 

Appendix  A. 

Bookkeeping  for  Electric  Street  Railways 72 

Analysis  of  electric-street-railway  accounts,  No.  70 ;  Cash-book  for 
street  railways.  No.  71  ;  Voucher  Register  for  street  railways.  No.  72; 
Abstract  of  Expenses,  No.  73  ;  Voucher  Cover  for  street  railways, 
No.  74. 


PART  II. 

SUGGESTED  FORMS. 

Diagrams  Nos.  i  and  2 80 

Diagram  No.  3    81 

Application  (contract),  No.  i    85 

Increase  Application,  No.  2 87 

Contract  Register,  No.  3 89 

Work-order,  No.  4 , 90 

Diagrams  (A,  B,  C,  D)  for  rubber  stamps  for  work-orders 91 

Storekeeper's  Requisition,  No.  5 92 

Stock-order  (Mail),  No.  6 92 

Stock-order  (Local),  No.  7 93 

Storekeeper's  receipt  for  supplies,  No.  8 93 

"                   "        "   sales,  No.  9 93 

Foreman's  Requisition,  No.  10 94 

Lamp-order,  No.  11 94 

Incandescent-lamp  Renewal  Register,  No.  12 95 

Line  Foreman's  Report,  No.  13 96 

Time-card,  No.  14 97 

Installation  Bill  of  Material,  Arc,  No.  15 99 

"                 "          "         Incandescent,  No.  16 loi 

"                 "          "         Transformer,  No.  17 103 

"                 "          "         Motors,  No.  18 105 

"                 "           "         Sudsidiary  Connection,  No.  25 107 

Pole  Register,  No.  19 107 

Line  Register,  No.  20 108 

Arc-circuit  Register,  No.  21 109 

Transformer  Register,  No.  22 109 

Repair  Tag,  No.  23 no 

Cable  Foreman's  Report,  No.  24   in 


CONTENTS.  VII 


PAGE 


Record  of  Conduits  Rented,  Record  of  Main  Cables  Laid,  No.  26 113 

Conduit  Record  (conduits  owned  by  the  company),  No.  27 115 

Record  of  Subsidiary  Pipe-connections,  No.  28 116 

"        "  "  Cable-connections,  No.  29 116 

"        "  "  Pipe-connections  (conduits  owned  by  CO.),  No.  28A. .. ,    117 

Circuit-testing  Report,  No.  30 i  iq 

Record  of  Insulation  Test  of  Cables,  No.  31 120 

Complaint-sIip,  No.  32 12 1 

Inspector's  Report,  No.  33 122 

Engineer's  Daily  Report  (whole  station),  No.  34 123 

Dynamo-engineer's  Daily  Report,  No.  35 124 

Chief  Engineer's  Daily  Report,  No.  36 125 

Chief  Gateman's      "  "        No.  37 126 

Superintendent's      "  "         No.  38 , 127 

Output  Register,  Constant-potential  Circuits,  No.  39 128 

Meter,  No.  40 128 

"  "        -current  "  No.  41 130 

Trimmer's  Report,  No.  42. .  . , 131 

No.  43 132 

"        No.  44 ' 133 

Meter-book,  No.  46  135 

Contract  Customer's  Bill,  No.  45 136 

Meter  "  "     (small),  No,  47 137 

"     (large).  No.  48 138 

Postal-card  Bill,  No.  49 ^ 139 


CENTRAL  STATION  BOOKKEEPING 

AND 

SUGGESTED  FORMS. 


CHAPTER   I. 
INTRODUCTION. 

About  two  years  ago  the  writer  published  a  short  series  of 
articles  on  records  and  blanks  for  use  in  Electrical  Lighting 
Central  Stations  in  the  Electrical  Engineer  under  the  name  of 
"  Central  Station  Management  and  Finance."  The  articles 
being  somewhat  new  at  the  time  seemed  so  well  thought  of  that 
they  were  published  in  book  form.  These  articles  were  very 
crude ;  the  forms  lacked  many  features  necessary  or  convenient 
and  were  not  carried  nearly  far  enough  to  cover  the  ground. 

Since  those  articles  were  written,  having  made  personal 
examination  of  some  i6o  different  stations  both  technically  and 
financially  for  the  United  States  Census,  the  writer  thinks  the 
subject  can  be  covered  much  more  fully,  and  in  the  light  of  past 
experience  has  attempted  to  outline  and  suggest  methods  and 
forms  for  use  in  such  places,  which,  while  not  claiming  to  be 
perfect,  contain  the  general  outline  of  a  classification,  scheme 
of  analysis,  and  forms  of  books  and  blank  reports  which  may  be 
of  use  in  developing  a  system  for  any  station.  No  claim  is 
made  for  entire  originality,  as  many  of  the  forms  are  but  slight 
modifications  of  those  used  by  companies  already  existing. 

The  need  of  some  system  of  records  and  accounts  can  scarcely 
be  overestimated,  very  few  stations  keeping  any  kind  of  record 
outside  the  regular  books,  and  these  are  often  so  few  and  poorly 
kept  as  to  be  of  no  use.     Very  few  stations  are  in  shape  to  know 


2  CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

the  unit  costs  of  supplying  electric  current,  and  for  this  reason 
are  very  weak  when  attacked  by  parties  having  in  tow  some 
scheme  for  municipal  lighting.  The  few  municipal  stations  ex- 
amined by  the  writer  have  been,  contrary  to  all  theory,  much 
better  handled  than  similar  ones  of  private  corporations,  and  the 
accounts  have  been  in  most  cases  very  well  kept. 

Some  few  managers  say  that  they  are  satisfied  if  their  balance 
is  on  the  right  side  of  Profit  and  Loss,  and  need  no  reports :  of 
course  that  is  a  fallacy  too  obvious  to  need  argument. 

By  far  the  larger  number  express  great  interest  and  welcome 
any  information  looking  to  a  proper  system  of  reports,  but  in 
many  cases  seem  to  think  that  it  will  require  too  much  time. 
For  these  it  can  be  said  that  after  the  few  blanks  necessary  in  the 
smaller  stations  are  properly  placed  and  understood — and  that 
is  an  easy  matter — the  employes  will  be  found  not  only  willing 
but  interested  to  fill  them  out  properly,  as,  many  times,  reference 
to  them  will  settle  troublesome  disputes.  It  is  a  matter  for  con- 
gratulation that  the  parties  most  interested  are  working  up  these 
facts  and  in  the  near  future  things  will  begin  to  shape  them- 
selves so  that  the  question  of  comparative  and  total  cost  may 
be  better  understood. 

We  are  sometimes  disposed  to  think  that  our  friends  the  gas 
companies  are  in  better  shape  in  regard  to  records  and  reports 
than  we,  but  it  is  assured  on  the  authority  of  some  of  the  best- 
posted  gas-engineers  in  the  country  that  to  a  very  great  extent 
such  is  not  the  case,  and  when  electric  lighting  was  taken  up  by 
them,  the  work  having  been  forced  on  them  to  avoid  competi- 
tion, it  was  not  with  the  best  grace,  and  in  many  cases  it  was 
allowed  to  become  a  secondary  portion  of  their  business  and 
they  avoided  all  data  that  would  be  troublesome. 

It  must  be  admitted  that  where  gas  companies  have  made 
any  attempt  to  systematize  their  work — and  that  is  in  much 
larger  proportionate  numbers  than  in  the  electrical  business — 
they  have  the  detail  in  much  better  shape  and  can  give  not 
only  the  actual  cost  per  unit  of  production  but  cost  per  unit  for 
any  department  of  the  work. 

The  secretary  of  one  of  the  largest  gas  companies  in  the 
country,  one  that  takes  the  deepest  interest  in  any  data  tend- 
ing to  show  more  accurate  costs,  informed  the  writer  that  the 
Gas  Association  has  for  many  years  been  trying  to  have  the  com- 
■panies  adopt  a  uniform  system  of  accounts,  but  has  been  unable 


INTRODUCTION.  3 

to  accomplish  that  result  as  their  bookkeepers  have  become  old 
and  conservative  in  the  business  and  will  not  take  up  with  the 
newfangled  notions.  If  this  is  so  in  the  older  business  of  gas- 
making,  which  has  advanced  a  long  way  toward  system,  it  is 
perhaps  only  natural  that  backwardness  should  be  expected  so 
early  in  the  newer  business  of  electrical  distribution. 

The  writer,  although  somewhat  prepared  by  previous  experi- 
ence, has  been  surprised  at  the  rather  crude  attempts  at  book- 
keeping, and  still  more  surprised  at  the  great  interest  shown 
by  the  accountants  in  getting  a  system  that  would  be  of  some 
use  to  show  results  better.  Most  of  these  men  have  ideas  of 
their  own  on  the  subject,  but  are  somewhat  backward  about 
advancing  them,  for  fear  they  may  not,  from  lack  of  technical 
knowledge,  cover  the  field  well  enough. 

Occasionally  one  runs  across  a  book  perfectly  startling  in  its 
comprehensiveness,  say  in  the  department  of  customers'  accounts ; 
but  on  following  up  this  clue  it  is  generally  found  that  the  other 
books  adhere  to  no  settled  method  and  therefore  lack  the  best 
results. 

Massachusetts,  through  a  gas  commission,  has  succeeded  to 
a  very  great  extent  in  regulating  and  standardizing  the  accounts 
of  both  gas  and  electric  companies,  exacting  a  penalty  for 
delays,  and  has  developed  a  very  fine  system  of  analysis  and 
record.  As  yet  the  commission  has  not  seen  fit  to  enforce  the 
rule  as  to  a  report  on  the  output  of  the  stations — therefore  unit 
costs  cannot  be  calculated  ;  this  will  doubtless  be  the  next  step, 
and  will  be  of  the  very  greatest  value. 

Although  much  in  the  following  chapters  relates  to  the  details 
of  double-entry  bookkeeping,  no  effort  has  been  made  to  enter 
into  a  detailed  treatise  on  the  subject,  as  a  substantial  knowledge 
of  its  principles  is  presupposed,  and  no  one  should  attempt  to 
take  up  this  work  without  such  knowledge. 


CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


CHAPTER    II. 
CUSTOMERS'   LEDGERS. 

In  the  chapters  on  "  Suggested  Forms "  the  records  have 
been  brought  up  through  the  contract,  installation,  meter-read- 
ing, and  first  entry  of  arc-lamp  service,  and  forms  are  also 
shown  for  biUing  the  charge  to  the  customer. 

The  next  step  is  the  record  of  this  charge  and  shaping  it  for 
future  use.  It  is  simply  impossible  to  devise  a  form  of  custom- 
ers' ledger  that  will  satisfy  all,  so  the  writer  has  shown  with  this 
department  several  designs  that  are  in  many  ways  like  the  better 
class  of  those  now  in  use,  and  especially  the  forms  which  ap- 
proach most  nearly  to  those  for  a  long  time  in  successful  use  by 
the  better  class  of  gas  companies. 

Many  companies  favor  a  customers'  ledger  after  the  style 
used  for  so  long  as  a  business  ledger,  in  which  each  person's 
account  is  kept  on  a  page  by  itself ;  for  the  benefit  of  these, 
forms  Nos.  52  and  53  have  been  selected.  The  former  is  for 
a  lighting  ledger  on  a  contract  basis  and  the  latter  on  a  meter 
basis  of  charge. 

In  Form  No.  52  the  name  and  address  are  put  at  the  top 
of  the  page,  followed  by  smaller  headings  for  such  detail  of 
the  contract  as  has  been  found  desirable  to  keep  in  sight.  The 
contract  number,  date  it  expires ;  a  concise  statement  of  the 
equipment  connected,  giving  the  number  of  arc-lamps,  the  num- 
ber of  each  candle-power  of  the  incandescent  lamps,  the  number 
of  motors  and  horse-power  of  each,  the  number  of  nights  per 
week  in  which  the  installation  is  to  be  run,  especially  relating  to 
arc-lamps  and  motors,  and  the  hours  of  the  day  during  which 
current  is  to  be  supplied,  are  all  good  data  to  have  always  before 
one. 

On  the  debit  side  of  the  page  the  date  column  takes  the  day 
the  charge  is  made  and  should  be  the  last  day  of  the  month 
rather  than  the  first.  In  the  next  column,  "Nature  of  Charge," 
any  details  may  be  written,  such  as  the  number  of  lamps  burned 
daily,  the  number  of  lamps  out,  any  charge  belonging  in  this 


CUSTOMERS     LEDGERS. 


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6  CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

book,  such  as  for  lamp  renewals,  extra  charges  of  any  kind,  and 
in  fact  any  detail  relating  to  the  business  transacted  with  the 
customer. 

The  "  Rate"  column  states  the  contract  rate  per  unit  for  the 
charge,  and  the  amount  calculated  at  this  rate  for  the  current 
furnished  for  the  period  is  written  in  one  of  the  next  three 
columns  separated  into  the  proper  divisions  of  Power,  Arc, 
Incandescent,  the  total  amount  for  the  month  or  other  period 
being  written  in  the  column  "  Amount  Due." 

By  dividing  the  charges  into  separate  columns  it  is  easy  to 
determine  the  amount  of  business  transacted  under  each  head, 
and  this,  taken  in  connection  with  the  statement  of  expenses, 
will  show  where  the  gains  and  losses  are. 

The  credit  columns  are:  one  for  the  date  of  payment;  an- 
other for  the  page  of  the  "  Cash-book  "  from  which  the  payment  is 
entered ;  another  for  the  amount  of  cash  paid,  and  next  to  it 
a  column  for  the  amount  of  rebate  or  allowance  made  at  the 
time  of  payment.  It  will  be  seen  that  it  is  necessary  to  add  the 
last  two  columns  together  to  balance  the  amount  of  the  column 
on  the  debit  side,  "  Amount  Due " ;  in  practice  it  has  been 
found  quite  desirable  to  keep  the  two  items  cash  and  rebate 
separate  for  convenience  in  locating  errors  and  for  a  proper 
comparison  of  rebates. 

The  Meter  Customers'  Ledger,  Form  No.  53,  is  the  same  as 
the  above  as  to  headings  of  the  page,  excepting  the  leaving  out 
of  the  time  of  burning,  this  not  being  necessary  in  meter  service, 
where  the  quantity  of  current  supplied  is  the  charge. 

On  the  debit  side  of  the  page  the  date  column  is  used  the 
same  as  the  previous  form.  The  "  Number  of  Meter  "  should 
be  given  when  that  instrument  is  first  connected  as  well  as  the 
number  of  any  meter  that  may  subsequently  be  used  to  replace 
it,  stating  the  date  and  recording  the  dial-reading  of  both  out- 
going and  incoming  meters  when  changed. 

The  dial-reading  of  the  meter  is  entered  under  its  heading  at 
each  date,  the  "  Difference  "  being  calculated  between  the  current 
and  previous  readings.  In  case  the  readings  are  direct,  i.e.,  in 
units  without  factor  or  multiplier,  the  amount  due  may  be  cal- 
culated directly  from  the  "  Difference  "  column  at  the  rate  as 
shown  in  the  "  Rate  "  column,  and  be  written  at  once  into  the 
column  of  "  Amount  Due."  Should  a  factor  or  multiplier  be 
necessary  with  the  meter,  as  is  often  the  case  with  the  Thomson 


_-„ .^=-^ Lighting  Register  for  the  month  of 

rSo  -   ,_i                                  S/ani  Electric  Lisht  and  Power  Compam                                                  FORM  No.  54. 

Ct>inH*Ci 

HUMBEft 

CUSTOMER'S  NAME  AND  ADDRESS 

CONDITIONS  OF 
CONTRACT 

C»PtCITl, 

METER  READiNO 

TOI»L 

AMOUNT 
DUE 

DELINQUENT 
LAST  MONTH 

AMOUNT 
PAID 

RE8ATE 

DATE  AND 
C.  B.PAGE 

OELINQUENT 
FORWARD 

AMOUNTS  BHOUQHT  FORWARD 

RATE 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

II 

12 

13 

14 

15 

16 

17 

18 

19 

20 

21 

22  23 

24  25t26|27 

28S9 

30 

31 

■■ 

UGHT  BL  IE  CINES 

RED  LINE 

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NOTE:  Convenient  siie  pagu  13H'  w'<le  by14'high 


CUSTOMERS     LEDGERS.  7 

recording  watt-meter,  this  factor  will  be  written  in  the  column 
for  that  purpose  at  the  same  time  with  the  meter  number,  and 
the  differences  will  then  have  to  be  multiplied  by  this  factor,  the 
result  being  entered  in  the  column  for  "Amount  of  Units." 

The  credit  side  of  the  page  is  precisely  like  that  of  the 
previous  form  and  will  need  no  further  description. 

The  great  fault  with  this  form  of  book  is  the  necessity  of 
transferring  the  balances  each  month  to  a  trial  balance-book  for 
proof,  which  consumes  a  great  deal  of  time. 

For  stations  having  more  than  two  hundred  customers  the 
following  forms  of  customers'  ledgers  will  save  so  much  time,  be 
so  much  more  convenient,  and  allow  of  so  much  easier  proof  of 
posting,  over  the  forms  described  above,  that  it  is  foolish  con- 
servatism not  to  make  the  change.  Forms  similar  to  those 
about  to  be  described  are  in  use  by  many  large  gas  companies, 
electric-light  companies,  and  in  fact  a  great  number  of  other  in- 
dustries where  the  entries  are  periodical. 

Form  No,  54  is  designed  for  use  in  smaller  stations,  but  is 
quite  applicable  to  those  of  any  size. 

In  this  book  the  customers'  names  are  written  in  alphabeti- 
cal order  down  the  left  side  of  the  page,  the  contract  number 
being  placed  in  the  coli^mn  on  the  margin.  The  conditions  of 
the  contract  are  next  stated,  and  are  the  same  as  the  information 
filled  in  under  the  headings  of  the  two  previous  forms,  such  as, 
date  it  expires  ;  number  of  lamps  and  motors  connected  ;  the 
number  of  days  or  nights  run,  and  hours  of  service.  Columns 
then  follow  for  each  day  of  the  month,  which  may  be  filled  with 
the  number  of  lamps  burned,  or  if  such  a  statement  is  not 
necessary  perhaps  the  number  of  lamps  out  might  be  recorded 
under  the  proper  date. 

Meter-readings  are  written  in  the  column  with  that  heading, 
and  the  differences  as  well  as  the  total  arc-lamps  or  other  con- 
tract supply  are  written  in  the  following  columns.  The  rate 
being  stated  in  the  column  of  "  Conditions  of  Contract,"  the 
total  units  of  charge  are  calculated  from  the  stated  rate,  and  the 
amount  due  written  in  the  column  with  that  heading.  If  any 
customers  are  behind  in  payment,  the  amount  of  such  delin- 
quency is  brought  forward  from  the  last  column  of  the  previous 
month,  and  written  in  the  column  next  to  "  Amount  Due,"  called 
"  Delinquent,  Last  Month."  The  amount  paid  and  rebate  on  the 
bill  are  both  posted  from  "Cash"  into  the  proper  column,  the 


CUSTOMERS     LEDGERS.  7 

recording  watt-meter,  this  factor  will  be  written  in  the  column 
for  that  purpose  at  the  same  time  with  the  meter  number,  and 
the  differences  will  then  have  to  be  multiplied  by  this  factor,  the 
result  being  entered  in  the  column  for  "  Amount  of  Units." 

The  credit  side  of  the  page  is  precisely  like  that  of  the 
previous  form  and  will  need  no  further  description. 

The  great  fault  with  this  form  of  book  is  the  necessity  of 
transferring  the  balances  each  month  to  a  trial  balance-book  for 
proof,  which  consumes  a  great  deal  of  time. 

For  stations  having  more  than  two  hundred  customers  the 
following  forms  of  customers'  ledgers  will  save  so  much  time,  be 
so  much  more  convenient,  and  allow  of  so  much  easier  proof  of 
posting,  over  the  forms  described  above,  that  it  is  foolish  con- 
servatism not  to  make  the  change.  Forms  similar  to  those 
about  to  be  described  are  in  use  by  many  large  gas  companies, 
electric-light  companies,  and  in  fact  a  great  number  of  other  in- 
dustries where  the  entries  are  periodical. 

Form  No.  54  is  designed  for  use  in  smaller  stations,  but  is 
quite  applicable  to  those  of  any  size. 

In  this  book  the  customers'  names  are  written  in  alphabeti- 
cal order  down  the  left  side  of  the  page,  the  contract  number 
being  placed  in  the  coliMnn  on  the  margin.  The  conditions  of 
the  contract  are  next  stated,  and  are  the  same  as  the  information 
filled  in  under  the  headings  of  the  two  previous  forms,  such  as, 
date  it  expires  ;  number  of  lamps  and  motors  connected  ;  the 
number  of  days  or  nights  run,  and  hours  of  service.  Columns 
then  follow  for  each  day  of  the  month,  which  may  be  filled  with 
the  number  of  lamps  burned,  or  if  such  a  statement  is  not 
necessary  perhaps  the  number  of  lamps  out  might  be  recorded 
under  the  proper  date. 

Meter-readings  are  written  in  the  column  with  that  heading, 
and  the  differences  as  well  as  the  total  arc-lamps  or  other  con- 
tract supply  are  written  in  the  following  columns.  The  rate 
being  stated  in  the  column  of  "  Conditions  of  Contract,"  the 
total  units  of  charge  are  calculated  from  the  stated  rate,  and  the 
amount  due  written  in  the  column  with  that  heading.  If  any 
customers  are  behind  in  payment,  the  amount  of  such  delin- 
quency is  brought  forward  from  the  last  column  of  the  previous 
month,  and  written  in  the  column  next  to  "  Amount  Due,"  called 
"  Delinquent,  Last  Month."  The  amount  paid  and  rebate  on  the 
bill  are  both  posted  from  "Cash"  into  the  proper  column,  the 


8    CENTRAL  STATION  BOOKKEEPING  AND  SUGGESTED  FORMS. 

date  and  cash-book  page  of  all  payments  are  entered  in  the  next 
column,  and  the  last  column  shown  is  filled  by  the  amounts  re- 
maining due  at  the  end  of  the  month. 

It  will  be  noticed  that  there  are  five  rulings  opposite  each 
name  :  these  are  for  use  in  case  the  customer's  bill  has  to  be  ren- 
dered weekly,  in  which  case  the  first  line  will  be  used  for  the 
first  week  or  part  of  week,  the  second  for  the  second  week,  the 
third  for  the  third,  and  so  on.  This  leaves  the  monthly  totals 
in  good  shape.  It  is  unnecessary  to  write  the  names  more  than 
once  in  from  three  to  six  months,  as  the  right-hand  leaf  can  be 
clipped  off  at  the  vertical  line,  so  that  the  old  names  will  do  for 
the  new  pages. 

The  book  should  be  divided  into  two  departments,  one  for 
arc-lighting,  the  other  for  incandescent  lighting  and  perhaps 
power;  or,  better  still,  separate  books  can  be  provided  for  the 
different  departments. 

The  points  of  value  in  this  book  are,  that  the  footings  of  the 
columns  "Amount  Due"  and  "Delinquent,  Last  Month"  show 
the  total  outstanding  accounts  and  must  agree  with  the  balance 
of  "  Customers'  Account  "  in  the  general  ledger  ;  the  sum  of 
the  footings  of  "  Amount  Paid  "  and  "  Rebate  "  must  agree  and 
balance  with  the  like  columns  in  the  casli-book ;  and  the  footing 
of  the  two  last,  together  with  the  footing  of  the  last  delinquent 
column,  must  balance  the  sum  of  the  "  Amount  Due"  plus  the 
"Delinquent,  Last  Month"  column.  It  will  be  seen  that  the 
book  proves  itself,  proves  the  cash  posting,  and  acts  as  trial 
balance  in  connection  with  the  general  ledger,  without  other 
labor  than  adding  up  the  columns. 

Carrying  out  the  same  idea  as  the  above  book.  Form  No.  55 
has  been  devised  for  larger  stations  for  customers  on  a  contract 
basis;  the  first  three-quarters  of  the  first  page  is  quite  similar  to 
the  previous  form,  with  the  exception  of  leaving  out  the  daily 
columns  and  the  meter-reading  column.  This  book  will  be 
found  very  convenient,  and  one  writing  of  the  customer's  name 
is  all  that  is  required  for  the  year,  as  the  months  follow  each 
other  in  succession  across  the  first  pages  to  the  end  of  the 
clipped  leaf,  and  the  transfer  is  made  to  the  right  of  the  next 
leaf  instead  of  to  the  left  of  the  next  page  as  is  usual ;  this  is  done 
to  save  chance  of  error  in  transfer  of  any  amounts,  as  the  lines 
are  all  in  plain  sight.  Each  month  of  this  book  is  self-proving, 
proves  the  cash  posting,  and  is  a  trial  balance  in  itself :    it  is 


Form  No.  55. 


1 


2 


CUiTOMER'S 


fAME. 


Amounts  brought  fori 


Amounts  carried  forwc{rd, 


m= 


Note:  Convenient  size,  ten  name  spaces  per  page. 


Form  No.  55. 

CONTEACT 

customh^.:ts 

eegist;h]:^v. 

f< 

CUfTOMER'S                                        ^'        CpNTRACT.       ,              INSTALLATION.                  r^e^oL^e'r'? 

1 

Month  of   JANUARY. 

_ j(.       -    --.-...--, j. ^ ^ ~^^ . — ~4i-^ ^ — il__ 

Month  of   FEBRUARY.                           ^ 

lAME.                        '•-• --i    E?rr.L.  '     """s^r/^jr/n.""    i  «"-,!   °--''-- 

Number  OF               Amount 
Lamps.                      Due. 

C.  B, 
Page. 

Amount 
Paid. 

Rebate. 

1 

*sr^    1  i-J..     ^r^r    '  «"-■     ■^--^"-  '" 

Amounts  brought  foriard, >             ; 

1 

"\ 

1      1 

ii      I 

1 

! 

ii 

2 

1 
1 

1 

]      |i        i     ;     !    '         ;    " 

t 

' 

j 

i      1         ' 

1 

1    j    ^   i 

i 

li 

AnmintS  carried  forward,      -                 

I 

— 

Ii 

\   \ 

Mors :  ConveDletit  ilip.  ten  nnmo  opacee  ]»..r  jiagc. 

' 

Month    of    MAY. 


Nc 


Number  of 
Lamps. 


Amount 
Due. 


^o^^S 


C.  B. 
Page. 


Amount 
Paid. 


Rebate. 


NUMBI 

Lam 


-f 1- 


1 


ONT 


Number  of 
Lamps. 


:ER. 


Month    of    FEBRUARY. 


Amount 
Due. 


C.  B. 

P.\GE. 


Amount 
Paid. 


Rebate. 


Delinquent. 


.1 r 


!  I 

!  I 


Month    of    MAY. 


Ni 


Number  of 
Lamps. 


Amount 
Due. 


C.  B. 
Page. 


Amount 
Paid. 


Rebate. 


NUMlil 

Lam 


i ^■ 


I        II 


I       * 


;i                                                                                                    4 
Month    ot    MARCH.                                      ^,                                       Month    of    APRIL. 

5 

Month    of    MAY. 

9 

""i^Mll'"     ,                   "^t               '      V\^'\                TmO.'                        """»■         '            l"".'»'5"«»'- 

NuaiiKR  OF    ■            Amount           i(   C.  B.    [         Amoum                r.-.tp              n..,v,,.,.»T 
Lamfs.        i|               Due.                   P»r.E.    [             Pah..                    Km.vTP..              Up.Li.snuINT. 

NUMBF-R  OF                     AmOU.NT                       C.    U.                     AmOUSI 

Lamps.                      Dun.                   Pace.                Paid.                   ""*"■                ftu^-xzn. 

1 

1 

'        i 

1 

1 

■ 

1 

i          i           ,                  ;    i          1    . 

1 

1' 
1' 

,1 

1 

1 

li                                                    1 

i 

. 1 ^ 

1 

i 

i'             1 

i 
1 
1 

Month 'Of    DECEMBER. 

12 

Month    of    NOVEMBER. 

11 

10 
Month    of    OCTOBER. 

;>,^  [    '^::;:^'    \  •<■"'— 

.„.„... 

\ 1 

Lami-s. 

Amoukt           1  C.  B.    1,      Amount 
DuK.               1  Pack.    F           Paid. 

Kkiiatbi  ' 

Delinquent. 

Lami'^. 

Amount 

C.  B.              Amount                Ti.„,,p                n,,  ,v.-,,l^v-, 
Pace.                Pah..             '     I^^"^"-               ['fLisn,„M 

1 

1) 

1 

.  1     I 

^ 

1 

1 

■ 

'     1 

- 

1 

1 
1 

1 

1 

1 

1 

f 

!    ■; 

1 

] 

! 

1 

1 

1 

1 

)NT 


ER. 


\)\ 


Month   of   SEPTEMBER. 

9 

Month  of  AUGUST. 

8  1 

Month 

of   JULY. 

7  ! 

Month  of  JUNE. 

6 

NUUEEK   OF 

Amount 

DUK. 

C.  B.  .'            Amount               Hp,,.Tt 
I'AGE.1.              Paid.                  Relate. 

1                  !i 

Delikquent. 

,  Number  of   J 
Lamps.       i 

AMOUNT               I     C.    B.    1             AMOUNT 

Due.                 Page.   \\            Paid. 

Rebate. 

DEM..UE.T.                «--- 

Amount               C.  B. 
Due,                  Page. 

• 

AMOUNT 

Paid. 

Rebate. 

Delinijuent.       1 

Number  of 
Lamps. 

Amou.st 
Due. 

j    C.  B.            Amount              p„„  „ 
j  Page.              Paid.                Rib-ite- 

DELISQCE.S-T. 

.1 

II 

I         '    :   !'        !  i 

'il' 

1     1 

1         1 

:                            ! 

1 
1 

■    1  1         i 

. 

1  1 

1 

i    1  ■  :i   i 

1              1 

1 

II 

;     ■    t 

!    ■    1 

1' 

1 

1 

II 

; 

ii 

1 

1           I            1          1 

__     .        1 

ll                             ' 

1 

II                       1          1 
1          1 
1 

II              [1              1 
!      1       1     1             1 

! 

1    '{  i 

i    !  i 

ll 

1         '     I                    1     , 

1 
1       .  1     1      1    II           11 

'i                              ' 

ii              1 

1              1 

1       i 

.: 

(1             ■       !■        :       1 

i  i 

1 

•1 

II 

1 

1 

" 

Y 

( 

UNIVERSITY  J 

6 

Month   of   JUNE. 

Rerat 

Amuunt 
Due. 

1: 

C.  B.               Amount 

Paok.    ,              Paid. 

1 

1 

Rebate. 

Delinquent. 

1 

1 

1 

iJ 

1 

V 

1' 
1 

i-   1 

r 

1 

r-"* — ■ 

1 

i 

- 

I 

Month    of   OCTOBER. 


10 


NT 


<>  -1-1 


.p"  Difference. 


Amount 
Due, 


C.  B. 
Page. 


Amount 
Paid. 


Rebate. 


Delinquent. 


I.       _ 


^m 


-I 


-y-— ^^^^ 


1 

I 

i 
1 

1 

1 

- 

(1 ! 

1 

■j 

i 
1 

1 

i \ 1 

: 

i 

1 

[1 — ' 1 

" 

1                   : 

1 

1 

1 

i 
1 

Month   of   JUNE. 


6 


Rebat 


Amount 
Die. 


C.  B. 

Page. 


Amount 
Paid. 


Rebate. 


Delinquent. 


Form  No.  56. 

METEE    CUSTOMEE'S    EEGISTEE. 

1 

CUSTOMER'S 

1 
r-,-.K-T-i,  Ar-r       i            Number  of  Lamps  or 
CONTRACT.      ,                yi^-,^^  Wired. 

Delinquent. 

Previous 
Reading. 

Month   of   JANUARY.                                                                                         Month  of   FEBRUARY. 

1 

— __ 

NAME. 

Number, 

da™ 

EXI-IRES. 

C.  P, 
10 

C.  P.  C.  P 
16       20 

C.  P 
25 

C.  P. 

32 

Rate  per 

HOUR. 

Meter 
Number. 

Paotoi. 

From  Old  Book. 

Mktkr 

KSADING. 

D,„B...„,|           A„o™t 

C.  B. 
Pack. 

AMOUNT 

Paid. 

Rbbate. 

1.         ;                  ' 

Amounts  brought  forward, 

: 

1 

! 

0 

■ 

I      ■ 
1            I 

1 
1 

1       '   ! 

1 

1 
1 

!                  : 

Amounli  carried  forward, 

1 

CoDieuleol  iltr.  Uo  bame  (jiifas  la  *  pig? 

^h^                                                                         ^ 

<^         OF  THK    ^'l^y.^ 

UNIVERSITY 


customers'  ledgers. 

by  far  the  most  convenient  book  to  use  of  any  the  writer  has 
ever  examined. 

Form  No.  56  is  the  Customers'  Register  for  Meter  Customers ; 
it  has  the  monthly  columns  so  arranged  as  to  permit  of  meter- 
readings  and  calculations,  and  in  addition  includes,  in  the  con- 
tract space,  columns  for  the  differeitt  sizes  of  incandescent  lamps 
connected,  so  that  the  exact  number  of  lamps  connected   may 

be  calculated  at  any  time.     The  "Rate  per Hour"  means 

per  watt-hour,  per  ampere-hour,  or  any  like  unit  that  is  used. 
Columns  for  the  meter  number  and  factor  or  multiplier  are  also 
supplied.  This  book  is  subject  to  the  same  routine  and  con- 
venience as  the  Contract  Customers'  Register,  and  Hke  it  is 
good  for  a  year  for  each  customer.  The  credit  columns  are  just 
like  those  in  the  previous  books,  and  will  require  no  explana- 
tion. In  using  this  book  the  last  meter-reading  from  the  pre- 
vious book  is  always  entered  in  the  column  for  that  purpose ; 
this  reading  is  then  subtracted  from  the  reading  for  the  next 
month  to  give  the  difference,  which  is  entered  in  the  column  to 
the  right  of  the  regular  reading  column.  This  month's  reading 
is  used  in  a  like  manner  in  connection  with  the  next  month's 
work. 

The  "  Delinquent  "  column  at  the  left  is  for  over-due  accounts 
from  the  last  book,  and  when  the  next  month's  accounts  are 
m.ade  up  this  delinquent  amount  must  be  carried  forward. 

The  five  horizontal  rulings  for  each  name  are  for  use  in  case 
bills  are  rendered  weekly,  as  mentioned  in  connection  with 
Form  No.  54. 


)NT 


JR. 


CUSTOMERS     LEDGERS. 


by  far  the  most  convenient  book  to  use  of  any  the  writer  has 
ever  examined. 

Form  No.  56  is  the  Customers'  Register  for  Meter  Customers ; 
it  has  the  monthly  columns  so  arranged  as  to  permit  of  meter- 
readings  and  calculations,  and  in  addition  includes,  in  the  con- 
tract space,  columns  for  the  different  sizes  of  incandescent  lamps 
connected,  so  that  the  exact  number  of  lamps  connected   may 

be  calculated  at  any  time.     The  "Rate  per Hour"  means 

per  watt-hour,  per  ampere-hour,  or  any  like  unit  that  is  used. 
Columns  for  the  meter  number  and  factor  or  multiplier  are  also 
supplied.  This  book  is  subject  to  the  same  routine  and  con- 
venience as  the  Contract  Customers'  Register,  and  like  it  is 
good  for  a  year  for  each  customer.  The  credit  columns  are  just 
like  those  in  the  previous  books,  and  will  require  no  explana- 
tion. In  using  this  book  the  last  meter-reading  from  the  pre- 
vious book  is  always  entered  in  the  column  for  that  purpose ; 
this  reading  is  then  subtracted  from  the  reading  for  the  next 
month  to  give  the  difference,  which  is  entered  in  the  column  to 
the  right  of  the  regular  reading  column.  This  month's  reading 
is  used  in  a  like  manner  in  connection  with  the  next  month's 
work. 

The  "  Delinquent  "  column  at  the  left  is  for  over-due  accounts 
from  the  last  book,  and  when  the  next  month's  accounts  are 
m^ade  up  this  delinquent  amount  must  be  carried  forward. 

The  five  horizontal  rulings  for  each  name  are  for  use  in  case 
bills  are  rendered  weekly,  as  mentioned  in  connection  with 
Form  No.  54. 


10        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


CHAPTER    III. 
OBJECTS   OF   ACCOUNTING  AND   CLASSIFICATION. 

Before  entering  into  a  description  of  the  general  books  it 
will  be  necessary  to  pay  a  little  attention  to  the  object  of  ac- 
counts and  their  proper  analysis  and  classification. 

The  object  of  accounting  may  be  briefly  stated  as  follows, 
viz. :  first,  to  determine  and  record  the  amount  of  the  capital 
investment  and  the  property  in  which  it  is  invested.  Capital  is 
ordinarily  advanced  either  in  the  shape  of  cash  paid  directly 
into  the  business,  or  property  representing  a  stated  value  is 
turned  over  to  the  officers  of  the  firm.  In  the  first  case  it  is 
necessary  to  credit  the  person  or  persons  who  pay  in  cash  with 
the  amount  paid  by  them,  and  then  to  make  a  record  of  what  it 
is  paid  out  for :  some  cash  capital  will  necessarily  go  to  the 
operation  of  the  business,  while  the  remainder  will  be  invested  in 
the  plant  and  commodity  for  which  the  business  is  organized. 
While  record  is  made  of  each  item  for  which  the  capital  is  ex- 
pended, it  is  not  necessary  to  keep  an  open  account  for  each 
item,  as  such  would  be  too  cumbersome;  it  is  therefore  usual  to 
start  a  few  general  accounts  against  which  items  of  expenditure 
of  a  similar  nature  are  charged.  The  nature  and  number  of 
these  separate  accounts  are  always  to  be  determined  by  the  par- 
ties in  interest,  but  in  order  to  make  comparisons  between  dif- 
ferent houses  it  is  necessary  that  some  standard  of  classification 
be  adopted.  Where  a  business  is  conducted  by  a  corporation 
or  stock  company  the  stock  may  be  considered  an  artificial  per- 
son who  pays  in  the  money  or  property  for  investment. 

The  second  object  of  accounting  is  to  show  the  amount  ex- 
pended in  operating  and  carrying  on  the  business,  to  whom  it 
has  been  paid,  and  for  what  paid.  This  account  of  operating 
expense  is  divided  usually  into  several  heads,  in  order  to  show  in 
some  detail  the  object  for  which  the  money  has  been  expended, 
or  it  may  with  perfect  propriety  be  charged  all  under  one  head. 
The  record  of  to  whom  the  expenditure  for  operation  is  made  is 
not    necessarily  entered   on   the  general   books,  the   items   and 


OBJECTS    OF    ACCOUNTING    AND    CLASSIFICATION.  II 

names  appearing  only  on  vouchers  of  those  who  furnish  the 
material  or  labor ;  many  houses  prefer  to  keep  the  complete 
record  on  the  general  books,  and  the  items  and  names  are  there- 
fore entered  in  them. 

Third,  the  accounts  must  show  the  amount  of  income  re- 
ceived from  the  business  operations ;  from  whom  it  is  derived, 
and  for  what  it  is  received. 

The  old  style  of  bookkeeping,  in  which  all  income  was  cred- 
ited to  "  Merchandise,"  is  now  not  enough  in  detail  to  satisfy 
most  business  men,  as  there  are  very  few  kinds  of  business  in 
which  the  income  is  not  derived  from  several  sources,  and  it  is 
quite  advisable  to  show  the  income  from  each  source  separately ; 
therefore  separate  accounts  are  opened  for  each,  and  income 
from  each  source  is  credited  to  its  especial  account. 

The  exact  record  of  from  whom  the  income  is  derived,  while 
kept  in  detail  in  the  books  of  first  entry,  such  as  journal,  cus- 
tomers' ledger,  and  cash-book,  seldom  appears  as  accounts  on  the 
general  ledger,  but  is  all  lumped  under  one  head,  either  "  Cus- 
tomers' Accounts  "  or  "  Sales  "  as  may  best  suit  the  particular 
business. 

Fourth,  when  the  business  has  been  in  operation  for  a  certain 
period,  say  a  year,  it  is  advisable  to  learn  how  it  is  resulting ; 
therefore  the  total  income  is  determined  by  adding  together  the 
amounts  derived  from  the  different  sources,  and  the  sum  is  cred- 
ited to  a  new  account  called  Profit  and  Loss.  The  amount  paid 
out  on  the  different  accounts  for  operation  is  charged  to  the  same 
account,  all  the  other  accounts  being  closed  up  at  the  same  time, 
ready  for  a  new  and  fresh  start.  An  inventory  must  be  taken 
of  the  property  on  hand  to  determine  if  there  is  more  or  less  in 
value  than  that  on  hand  at  starting.  The  difference  in  value,  if 
any,  is  really  added  to  or  subtracted  from  the  profit  or  loss  due 
to  operation,  as  may  be  found,  although  the  method  of  doing 
tliis  is  not  exactly  as  here  stated.  The  balance  of  Profit  and 
Loss  then  shows  the  amount  of  gain  or  loss  due  to  the  operation 
of  the  business,  and  it  is  necessary  to  make  some  disposition  of 
it.  If  a  gain  is  found  and  it  is  thought  proper,  and  there  is 
sufficient  cash  to  do  so,  it  can  be  divided  among  the  owners, — 
if  a  stock  company,  a  dividend  may  be  declared,  or  the  balance 
may  be  carried  to  surplus  account,  thus  increasing  the  value  of 
the  investment,  or  it  may  be  left  as  undivided  profits.  If  a  loss, 
and  not  too  heavy,  it  is  usually  left  until  the  next  year,  when 


12         CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

the  balance  may  be  reversed  and  a  profit  shown,  which  can  then 
be  disposed  of  as  above.  If  the  loss  is  heavy,  so  as  to  badly 
impair  the  capital,  action  must  be  taken  in  the  matter,  and  such 
disposal  of  the  property  be  made  as  will  best  suit  all  interests. 

Such  in  brief  are  the  principal  objects  of  accounting,  and  in 
order  to  facilitate  this  and  to  show  the  progress  of  the  various 
parts  of  the  business  it  is  quite  necessary  that  a  proper  analysis 
and  classification  be  made.  Such  a  classification  should  show 
for  what  the  capital  advanced  has  been  spent,  especially  on  the 
part  of  plant,  machinery,  and  other  equipment.  On  account  of 
cost  of  operation,  all  the  principal  items  for  which  expenditure 
is  made  should  be  placed  under  special  heads :  sometimes  very 
few  accounts  are  needed,  and  again  it  is  best  to  provide  a  large 
number  of  them,  according  to  how  much  detail  of  the  business 
is  cared  for  by  the  proprietors  or  ofificers.  The  accounts  for  the 
income  of  the  business  are  nearly,  always  less  in  number  than 
those  of  operation,  but  should  be  enough  to  show  the  amount 
received  from  each  of  the  principal  departments.  Much  loss  is 
often  entailed  through  not  knowing  that  one  department  is 
running  behind.  Besides  the  accounts  called  for  by  these  three 
heads  of  investment,  operating  expense,  and  income,  there  are 
necessary  many  others  that  are  simply  means  of  keeping  accurate 
record  of  the  details  of  the  business. 

The  first  and  simplest  classification  used  in  the  past  for  Cen- 
tral Electrical  Stations,  and  the  one  which  is  to  quite  a  consider- 
able extent  still  used,  is  to  charge  all  payments  for  machinery, 
buildings,  and  plant,  and  any  extension  or  betterment  of  the 
same,  to  one  account,  known  generally  as  "  Construction." 

Expenditures  for  operation  are  in  this  classification  charged 
to  "  Expense,"  which  is  sometimes  divided  into  Carbon,  Fuel,  Oil 
and  Waste,  Labor,  and  Expense.  Some  larger  stations  have 
carried  the  classification  farther  yet  and  have  included  "  Repairs' 
under  a  separate  heading,  sometimes  dividing  it  into  Steam, 
Electrical,  and  Line  Repairs. 

After  the  examination  and  comparison  of  a  great  number  of 
systems  of  classification,  the  following  is  submitted  as  embody- 
ing the  best  features  of  all.  While  this  classification  differs  but 
little  from  that  of  the  Massachusetts  Gas  and  Electric  Light 
Commission,  it  must  be  said  that  it  was  developed  indepen- 
dently before  the  writer  had  seen  those  schedules. 

The  classification  will  be  treated  under  the  following  heads, 


OBJECTS    OF    ACCOUNTING    AND    CLASSIFICATION.  13 

viz. :  Operating  Expense ;  Income  from  Operation ;  Profit  and 
Lossaccounts;  Property  accounts,  Resources;  Liability  ac- 
counts. These  will  be  subdivided  and  developed,  each  account 
being  explained  and  the  matter  that  is  properly  chargeable  to 
it  designated  ;  the  whole  being  followed  by  charts  showing  the 
arrangement  of  the  accounts  under  three  different  classes  of 
schedules,  so  that  one  may  be  chosen  fitting  best  to  the  station 
in  hand ;  they  will  be  known  as  schedules  A,  B,  C 


14        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


CHAPTER   IV. 

OPERATING   EXPENSE. 

This  department  of  accounts  must  include  every  charge  for 
conducting  the  business  and  for  keeping  all  apparatus  and  plant 
in  running  order.  It  is  quite  naturally  divided  into  the  three 
heads,  viz.,  Manufacturmg,  Distribution,  and  General  Expense, 

MANUFACTURING. 

This  account  is  chargeable  with  all  disbursements  on  account 
of  operating  and  maintaining  the  plant  and  machinery  inside  the 
station  and  used  for  production  of  the  current  ready  for  distribu- 
tion at  the  switchboards.  It  includes  all  repairs  to  and  labor  on 
any  part  of  the  apparatus  in  the  station,  from  the  prime  mover, 
such  as  water-wheels,  steam-engines,  and  boilers,  through  the 
shafting,  belting,  dynamos,  and  attachments,  up  to  and  including 
the  switchboard  sand  all  their  attachments, — in  fact  every  ex- 
penditure made  for  getting  the  current'  ready  in  the  station  and 
delivering  it  to  the  lines  ready  for  distribution. 

A  convenient  subdivision  of  the  account  is  as  follows : 

1.  Repairs  to  motive  power. 

2.  Repairs  to  electrical  apparatus. 

3.  Labor  (on  manufacture). 

4.  Fuel. 

5.  Water  (for  boilers,  or  rent  of  water-wheels  or  use  of  water). 

6.  Oil  and  waste. 

7.  Sundries  (for  manufacture). 

I.  Repairs  to  Motive  Power. — Chargeable  with  repairs  to 
steam-boilers,  flues,  piping,  engines,  heaters,  pumps,  and  all 
other  steam  appurtenances  ;  repairs  to  water-wheels,  gears,  shaft- 
ing, bearings,  pulleys,  and  belting,  up  to  the  dynamo  pulley. 

Repairs  of  any  kind  to  the  motive  power  or  any  part  of  it 
between  the  boilers  or  flume  and  the  dynamo  pulley  are  to  be 
charged  in  this  account. 

The  first  round  of  belting  is  chargeable  to  Construction  and 
Plant  accounts,  and  any  renewals  that  are  distinctly  such  must 


OPERATING    EXPENSES.  15 

be  charged  to  "  Sundries"  (manufacture),  while  repairs  on  the 
same  are  charged  here.  The  same  may  be  said  of  packing  for 
engines  and  pumps. 

This  whole  account  is  often  kept  in  much  greater  detail,  and 
where  the  office  force  is  sufficient  it  is  advisable  to  divide  it  as 
follows  :  Repairs  to  Boilers  ;  Repairs  to  Engines ;  Repairs  to 
Water-wheels ;  Repairs  to  Shafting  and  Belting. 

2.  Repairs  to  Electrical  Apparatus. — Chargeable  with  re- 
pairs to  dynamos  and  all  their  appurtenances,  as  pulleys,  arma- 
tures, connections,  regulators  (not  rheostats),  controllers,  and 
switches  ;  repairs  to  connections  and  conductors  from  dynamos 
to  switchboards — switchboards  and  all  attachments,  such  as  con- 
nection-bars, switches,  potential-indicators,  current-indicators, 
rheostats,  automatic  and  fuse  cut-outs,  lightning-arresters,  and 
in  fact  all  apparatus  used  on  and  about  the  board. 

In  full,  this  account  must  be  charged  with  all  repairs  to  any 
electrical  apparatus  inside  the  station  buildings  and  used  in  the 
manufacture  and  preparation  of  current  ready  for  distribution. 

3.  Labor  (on  manufacture).  —  Chargeable  with  wages  of 
gateman,  watchman,  or  other  employe  on  water-power  ;  firemen 
and  coal-passers ;  engineers  and  oilers  for  steam-engines ;  en- 
gineers, oilers,  and  tenders  for  dynamos;  switchboard-men; 
helpers  and  watchmen  about  the  station ;  the  portion  of  electri- 
cian's time  that  is  devoted  to  work  in  the  station  ;  one-half  the 
salary  of  the  general  superintendent. 

In  order  that  the  books  may  at  all  times  show  the  amount 
due  to  the  employes  as  well  as  the  total  indebtedness  of  the 
company,  it  is  necessary  to  use  another  account  called  "  Wages 
Payable  "  (No.  6"]),  to  which  the  total  amount  of  pay-rolls  of  all 
departments  is  credited  when  the  pay-rolls  are  made  out,  the 
amount  for  each  department  being  at  the  same  time  charged 
to  the  proper  account.  When  payment  is  made  on  account  of 
these  pay-rolls,  the  amount  is  charged  to  "  Wages  Payable,"  and 
the  balance  at  all  times  shows  what  remains  unpaid.  Form  No. 
59  is  used  for  all  labor  accounts. 

4.  Fuel. — Chargeable  with  cost  of  all  coal,  wood,  oil,  or  gas 
used  as  fuel  for  motive  power,  including  with  the  original  cost 
at  dock  or  yard  all  charges  for  housing,  unloading,  carting,  trim- 
ming, and  any  other  charges  that  may  be  paid.  Cost  of  fuel 
should  be  the  actual  cost  in  the  bin. 

5.  Water  (for   boilers,  for  water-wheels,  etc.). — Chargeable 


l6        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

with  the  cost  of  all  water  taxes  for  supplies  for  the  motive 
power.  For  supply  for  boilers,  if  taken  from  the  city  mains,  the 
amount  charged  belongs  in  this  account ;  for  water-wheels,  the 
rent  or  tax  for  water  rights,  not  properly  belonging  to  real  estate. 
Water  for  condensers  is  usually  taken  from  some  nearby  natural 
supply,  as  so  much  is  used  that  the  cost  would  be  prohibitive  if 
taken  from  city  mains.  Artificial  ponds  with  artificial  methods 
of  cooling  are  now  coming  into  use  for  condensing  water. 

6.  Oil  and  Waste. — Chargeable  with  all  oils,  grease,  and 
other  lubricants ;  waste,  rags,  wiping-towels,  etc.,  used  for  clean- 
ing the  machinery.  To  the  original  cost  of  these  must  be  added 
the  express,  freight,  and  cartage,  barrels  or  other  packing  charges. 
or  any  other  charges  for  delivery  of  the  same. 

7.  Sundries  (for  manufacture). — Chargeable  with  any  items 
that  do  not  belong  specifically  to  any  of  the  above  divisions  of 
the  Manufacturing  Department.  Some  of  them  are  :  packing  for 
piping,  engines,  and  pumps,  such  as  piston,  piston-rod,  and  valve 
packing;  brushes  for  dynamos;  new  belting  to  replace  old, — in 
fact  any  supplies  that  are  renczvals  and  not  repairs. 

DISTRIBUTION. 

This  account  is  chargeable  with  all  disbursements  on  account 
of  distributing  the  electrical  current  from  the  station  to  the  cus- 
tomer;  for  the  maintenance  of  the  lines,  apparatus  of  all  kinds 
outside  the  station,  labor  caring  for  them,  and  in  fact  any  ex- 
penditure for  the  work  or  operation  outside  the  station,  from  the 
switchboards,  through  the  lines,  to  the  installations  in  the  streets 
or  in  buildings  of  any  kind.  The  subdivision  recommended  for 
this  is  as  follows  : 

8.  Maintenance  of  pole-lines. 

9.  Maintenance  of  installations. 

10.  Maintenance  of  conduits  and  cables. 

11.  Maintenance  of  lamps,  motors,  and  transformers. 

12.  Labor  (on  distribution). 

13.  Carbons. 

14.  Arc-globes. 

15.  Incandescent- lamp  renewals. 

16.  Sundries  (on  distribution). 

8.  Maintenance  of  Pole-lines. — Chargeable  with  repairs  to 
the  overhead  lines,  renewals,  and  maintaining  the  same — such  as 
poles,  wire,  taps  from  the  lines  to  transformers,  arc-lamps,  and 


OPERATING    EXPENSES.  "         X'J 

to  house  circuits  of  any  kind  ;  including  repairs  to  hoods  and 
hanger-boards  of  arc-lamps;  fuses,  junction-boxes,  primary 
switches,  arc-circuit  switches  (outside),  lightning-arresters  (both 
inside  and  outside  the  station),  and  in  fact  all  attachments  and 
appurtenances  of  pole  or  overhead  lines.  This  account  ends  at 
the  main  switch  in  the  building  of  the  customer. 

9.  Maintenance  of  Installations. — Chargeable  with  the  cost 
of  repairs  to  any  and  all  installations,  including  the  wiring,  ap- 
paratus, and  connections  from  the  line  or  main  switch  to  the 
lamps,  or  any  other  device  for  using  the  current ;  repairs  to  wir- 
ing, to  fixtures,  or  to  any  other  attachments  in  the  building  or 
connected  with  the  circuit  inside  the  building;  rehanging  arc- 
lamps  ;  changing  the  location  of  incandescent  lamps ;  replacing 
cut-outs,  fuses,  moulding,  or  any  other  matter  pertaining  to  the 
inside  installations,  or  arc-lamps  for  city  use,  or  in  fact  repairs  to 
and  maintaining  of  any  and  all  installations  for  using  electric 
current,  when  not  chargeable  directly  to  the  customer. 

There  seems  to  be  no  good  reason  for  the  free  installation  of 
incandescent  lamps,  any  more  than  that  a  gas  company  should 
pipe  a  house  or  building  free  of  charge.  Such  free  wiring  was 
necessary  to  a  great  extent  during  the  early  days  of  the  busi- 
ness, owing  to  lack  of  confidence  on  the  part  of  the  customer; 
but  it  is  in  no  case  necessary  now,  and  it  is  fast  passing  out  of 
the  hands  of  the  central  station  company,  and  into  those  of 
contracting  companies  formed  for  the  purpose  of  wiring  and 
construction,  and  will  soon  be  on  the  same  footing  as  plumbing, 
steam  and  gas  fitting. 

10.  Maintenance  of  Conduits  and  Cables. — Chargeable 
with  repairs  to  and  maintenance  of  a  system  of  underground  con- 
duits or  pipes  for  holding  cables,  including  all  main,  distributing, 
and  subsidiary  ducts ;  repairs  to  cables  themselves  when  not 
laid  in  underground  conduits;  repairs  to  cables  and  all  under- 
ground conductors,  including  all  main  cables,  distributing-cables, 
and  taps,  cables  to  buildings  up  to  and  including  the  primary 
switch  or  cut-out  placed  directly  at  the  entrance  to  the  con- 
sumer's premises. 

11.  Maintenance  of  Arc-lamps,  Motors,  and  Transformers. 
— Chargeable  with  repairs  to  and  cleaning  of  arc-lamps;  repairs 
to  transformers  of  any  kind  ;  repairs  to  motors  owned  by  the  elec- 
tric company  when  not  properly  chargeable  to  the  user.  Arc- 
lamps  must   be  kept   in   good   repair   and   adjustment,  or   the 


l8        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

results  will  be  very  unsatisfactory.  Some  superintendents  now 
have  each  trimmer  bring  in  one  lamp  each  day  or  one  every 
other  day,  according  to  the  nature  of  the  locality  and  work; 
this  lamp  is  cleaned,  adjusted,  and  placed  in  stock,  or  taken  out 
again.  This  method  insures  the  cleaning  of  each  lamp  at  least 
twice  a  year.  Probably  the  most  careless  thing  done  by  trim- 
mers is  to  not  sufficiently  clean  the  carbon-rod,  in  which  case  it 
will  be  found  covered  with  spots  made  by  the  poor  contact  with 
bushings  or  brushes  or  whatever  connects  it  with  the  current. 
Immediate  discharge  should  follow  such  negligence. 

Motors  sometimes  need  the  commutator  turned  down,  or 
new  brushes ;  transformers  sometimes  develop  a  contact  be. 
tween  two  or  more  different  layers,  or  between  coils,  or  between 
core  and  winding.  Any  and  all  repairs  of  the  above  apparatus 
are  chargeable  here. 

12.  Labor  (on  distribution). — Chargeable  with  one-half  the 
salary  of  general  superintendent ;  wages  of  trimmers,  inspect- 
ors, linemen  (not  on  construction),  ground-men,  and  other 
helpers  on  line,  meter-men  and  readers,  insulators  and  plumbers 
on  underground  cables;  and  any  part  of  the  electrician's  time 
that  may  be  devoted  to  this  department.  In  many  cases  it  will 
be  better  to  charge  half  the  electrician's  time  here  and  the 
other  half  to"  Manufacturing — Labor"  rather  than  to  attempt  to 
make  any  more  exact  division.  Charge  here  any  and  all  wages 
and  salaries  paid  for  maintaining  and  operating  the  distribution 
of  the  electric  current. 

13.  Carbons. — Chargeable  with  cost  of  carbons  for  use  in  arc- 
lamps  :  this  cost  must  include  all  freight,  express,  and  cartage; 
in  fact  all  delivery  charges  must  be  added  to  the  first  cost,  so 
that  the  net  cost  delivered  in  the  storeroom  may  be  known  and 
used  in  all  calculations. 

14.  Arc-globes. — Chargeable  with  the  cost  of  all  globes  used 
on  arc-lamps ;  like  the  carbons,  all  delivery  charges,  charges  for 
packing,  etc.,  must  be  added  to  the  original  cost. 

15-  Incandescent-lamp  Renewals. — Chargeable  with  the 
cost  of  all  incandescent  lamps  used  for  replacing  those  burned  out 
or  destroyed  in  service.  Should  lamps  be  sold  to  customers  the 
amount  of  such  sales  should  be  credited  here  in  order  to  show 
whether  there  be  a  profit  or  loss.  All  charges  for  packing  and 
delivery  to  the  storeroom  should  be  added  to  the  original  cost 
of  the  lamps. 


OPERATING    EXPENSES.  I9 

Care  must  be  taken  that  no  lamps  intended  for  new  instal- 
lations be  charged  in  this  account :  they  are  charged  in  such 
case  either  to  "Construction"  or  to  the  customer,  according  to 
whether  the  installation  is  free  or  charged. 

16.  Sundries  (on  distribution). — Chargeable  with  stable-rent 
or  horse-hire  ;  tools  used  in  distribution  and  not  charged  to 
"Expense"  ;  rents  for  privileges  on  poles,  on  pole-lines,  in  under- 
ground conduits,  and  for  use  of  cables. 

Any  charges  for  items  belonging  in  this  department,  but  not 
coming  under  some  one  of  the  subdivisions  of  it,  are  chargeable 
here. 

GENERAL   EXPENSE. 

This  account  is  chargeable  with  all  disbursements  on  account 
of  operation  not  chargeable  to  either  of  the  other  two  depart- 
ments. It  is  intended  to  include  all  the  ofifice  accounts  and 
expenses,  insurance,  taxes,  rent,  legal  expenses,  as  well  as  many 
outside  expenses  difficult  to  classify. 

It  is  intended  to  cover  the  disbursements  on  account  of  the 
executive  end  of  the  business. 

The  subdivisions  are  as  follows  : 

17.  Maintenance  of  real  estate  and  buildings. 

18.  Labor  (general  expense). 

19.  Rents,  due  and  accrued. 

20.  Insurance,  due  and  accrued. 

21.  Taxes,  due  and  accrued. 

22.  Salaries,  office  and  official. 

23.  Legal  expenses. 

24.  Interest,  ordinary. 

25.  Sundries  (general  expense). 

17.  Maintenance  of  Real  Estate  and  Buildings. — Charge- 
able with  the  cost  of  all  repairs  to  buildings  and  smoke-stacks, 
grounds,  dams  for  water-power,  penstocks,  raceways,  flumes, 
gates,  tail-races,  or  anything  belonging  to  the  real  estate  and 
buildings. 

Buildings  require  repairs  to  roofs  and  other  parts ;  land  is 
sometimes  washed  out  by  rains  and  has  to  be  replaced  ;  dams 
are  occasionally  washed  away  or  broken  ;  penstocks  and  flumes 
sometimes  burst  or  leak  ;  gates  to  penstocks  and  wheels  are 
broken.  Any  of  these  is  liable  to  happen,  and  disbursements 
made  on  their  account  must  be  charged  here. 


20        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

1 8.  Labor  (general  expense). ^ — Chargeable  with  wages  of 
storekeeper  and  helpers,  watchmen,  and  the  cost  of  all  other 
labor  not  coming  prominently  under  any  of  the  previously 
mentioned  divisions.  This  head  does  not  include  salaries  of 
any  of  the  office  force;  a  separate  account  is  provided  for  them. 

19.  Rents,  Due  and  Accrued. — Chargeable  with  monthly 
amounts  due  for  rentals  of  any  kind  (excepting  telephone  and 
water)  by  the  company,  such  as  the  rent  of  land,  buildings, 
power,  poles,  lines,  conduits,  cables,  and  in  fact  any  and  all  rents 
payable. 

This  account  is  seldom  kept  by  any  but  the  most  careful 
corporations,  but  is  of  very  great  assistance  in  determining  the 
indebtedness  of  the  company  in  making  monthly  reports.  The 
usual  method  is  to  charge  the  entire  amount  paid  for  rent  to 
a  rent  account  at  the  time  of  payment,  crediting  it  to  "  Cash  "  or 
to  the  lessor  when  so  paid  or  due. 

The  above  account  is  handled  as  follows :  As  the  amount 
of  rent  that  will  become  due  at  a  certain  time  is  a  matter  of 
contract  or  agreement,  it  is  a  perfectly  easy  matter  to  divide 
such  amount  into  monthly  parts  and  to  charge  a  part  to  this 
account,  "  Rents,  Due  and  Accrued,"  each  month,  at  the  same 
time  crediting  the  same  amount  to  "  Rents  Payable  "  (No.  68). 
The  account  then  shows  the  necessary  expenditure  for  rent, 
whether  it  has  been  paid  or  not,  and  becomes  a  part  of  the 
monthly  report. 

If  reports  are  not  made  monthly  or  at  any  time  excepting 
yearly  the  account  is  scarcely  necessary,  but  a  separate  item  will 
have  to  be  made  of  rents  due  for  the  annual  report. 

20.  Insurance,  Due  and  Accrued.  —  Chargeable  with 
monthly  amounts  due  for  insurance  of  any  and  all  kinds  on 
buildings,  plant  and  machinery,  pole-lines,  cables,  installations, 
employes,  etc. 

The  account  is  handled  in  a  similar  manner  to  that  above. 
The  amount  of  insurance  premiums  is  divided  into  monthly 
instalments  or  parts,  and  a  part  is  charged  to  this  account  and 
credited  to  "  Insurance  Advanced  "  (No.  60)  each  month,  and 
shows  how  much  is  expended  on  insurance. 

21.  Taxes,  Due  and  Accrued. — Chargeable  with  monthly 
amounts  due  for  taxes  of  all  kinds  on  real  estate,  franchise, 
machinery  and  plant,  pole-lines,  conduits,  cables,  and  in  fact 
taxes  of  all  kinds  on  any  and  all  property.    Water  tax,  so  called, 


OPERATING    EXPENSES.  21 

is  not  chargeable  here,  as  it  is  rather  an  item  of  rent  or  payment 
for  supplies  and  comes  under  the  head  of  "  Manufacturing  " 

The  account  is  handled  in  a  similar  manner  to  Nos.  19  and 
20,  that  is,  the  total  annual  taxes  are  divided  into  monthly  parts 
and  a  part  charged  to  this  account  each  month  and  at  the  same 
time  credited  to  "  Taxes  Payable  "  (No.  69).  The  balance  of  this 
account  shows  at  the  end  of  the  month  the  actual  necessary 
expenditure  for  taxes,  whether  paid  or  not. 

22.  Salaries,  Office  and  Ofificial. — Chargeable  with  all  ofifice 
salaries,  including  general  officers,  directors,  managers,  cashiers, 
accountants,  clerks,  canvassers,  collectors,  and  in  fact  any  salaries 
paid  for  the  office  end  of  the  business.  The  Pay-roll  given  in 
Form  No.  59  is  made  up  for  labor  only  and  must  not  be  used 
for  office  salaries,  a  new  one  being  necessary  for  that  purpose : 
it  can  be  made  on  a  regular  voucher,  or  separate  vouchers  for 
each  office  employe  can  be  made  out  on  Form  No.  64,  as  may 
be  desired  by  the  officials. 

23.  Legal  Expense. — Chargeable  with  all  attorneys'  fees 
connected  with  any  litigation  by  the  company,  including  the 
retainer  and  salary  of  any  permanent  attorney,  fees  paid  to 
attorneys  for  collecting  accounts,  and  in  fact  any  expenses  of  a 
legal  nature. 

24.  Interest,  Ordinary. — Chargeable  with  interest  paid  for 
the  use  of  money  for  the  current  or  ordinary  business  of  the 
company,  and  may  be  credited  with  any  interest  that  is  collected 
for  loans  or  deposits.  Payments  on  this  account  must  be  kept 
carefully  separate  from  any  payments  for  interest  on  bonds, 
mortgages,  or  any  other  form  of  security  issued  by  the  company. 

25.  Sundries  (general  expense). — Chargeable  with  all  ofifice 
expenses,  such  as  books,  stationery,  fuel  and  lights,  telegrams, 
telephone  rental,  travelling  expenses,  and  any  and  all  expense 
incurred  in  running  the  office.  This  account  is  also  chargeable 
with  any  unusual  expenditure  that  cannot  be  classified  elsewhere 
under  "  Operating  Expense." 

The  above  twenty-five  subdivisions  cover  every  item  of 
operating  expense  and  are  thought  to  be  sufficient  in  detail  to 
show  the  workings  of  the  plant. 

We  now  come  to  a  department  of  the  business  which  is  the 
converse  of  "  Operating  Expense,"  viz..  Income  from  Operation, 
which  will  be  fully  treated  in  Chapter  V. 


22        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


CHAPTER   V. 
INCOME    FROM    OPERATION. 

This  account  must  include  every  item  of  income  derived 
from  the  operation  of  the  plant  itself,  but  must  be  kept  clear 
of  income  from  any  other  source ;  such  other  items  will  be 
treated  of  in  a  separate  account  called  "  Miscellaneous  Income." 

It  is  desirable  to  know  the  amount  of  income  derived  from 
each  department  of  the  business,  and  the  following  subdivisions 
are  considered  to  cover  all  items  necessary  for  a  complete  knowl- 
edge of  the  same. 


'tD^ 


26.  Arc-lighting,  street. 

27.  Arc-lighting,  commercial. 

28.  Incandescent  lighting,  street. 

29.  Incandescent  lighting,  commercial. 

30.  Incandescent  lighting,  residence. 

31.  Power,  stationary  motors. 

32.  Power  for  street  railways. 

33.  Rent  of  motors. 

34.  Rent  of  meters. 

As  all  accounts  of  income  from  operation  are  handled  in  a 
similar  manner,  one  explanation  will  do  for  all,  and  it  will  be 
only  necessary  to  mention  the  items  classified  under  each  head. 

The  use  of  the  income  accounts  is  as  follows :  when  the 
customers'  accounts  are  made  up  on  the  customers'  ledgers  at 
the  end  of  the  month,  the  amount  of  income  due  from  each  de- 
partment or  division  of  service  is  credited  to  the  proper  depart- 
ment account  in  the  abstract  book  of  "  Income  from  Operation," 
at  the  same  time  being  charged  to  another  account  called  "  Cus- 
tomers "  (No.  53),  which  is  explained  further  on.  The  footing  of 
each  of  these  income  accounts  then  shows  at  any  time  the  total 
gross  earnings  from  the  operation  of  those  departments  for  the 
period  covered. 

In  using  customers'  ledgers  forms  Nos.  52  and  53  it  is  necessary 
to  draw  off  onto  a  separate  list  the  amount  of  each  customer's 


INCOME    FROM    OPERATION.  23 

account  in  order  to  get  the  total  income  and  trial  balance;  and 
as  it  is  a  tedious  job  it  is  seldom  done,  and  the  itemized  income 
is  not  accurately  known. 

In  using  forms  Nos.  54,  55,  and  56,  the  footing  of  the  column 
"Amount  Due"  shows  at  once  the  income  from  operation  ;  and 
where  the  accounts  are  properly  separated  under  the  divisions  as 
named  above,  the  footing  of  each  division  can  be  posted  at  once 
to  the  credit  of  its  account  on  the  ledger,  and  charged  to  "  Cus- 
tomers." 

Separate  books  should  usually  be  used  for  meter  and  con- 
tract customers,  unless  a  ruling  is  made  so  that  both  accounts 
can  be  separated  on  each  page.  It  will  be  noticed  also,  as  pre- 
viously mentioned,  that  the  footing  of  the  customers'  amounts 
due  also  furnishes  the  trial  balance. 

26.  Arc-lighting,  Street. — To  be  credited  with  income  from 
the  rental  of  arc-lamps  or  current  furnished  to  the  city  or  munic- 
ipal corporation,  including  lights  used  in  public  streets,  alleys, 
and  public  parks.  The  amount  of  space  to  be  devoted  to  this 
account  in  the  customers'  ledger  will  depend  somewhat  on  how 
the  corporation  authorities  wish  the  bills  made  out :  in  some 
cities  the  lighting  of  each  street  has  to  be  billed  separately, 
while  in  others  a  lump  bill  for  all  lights  burned  during  the 
month  is  all  that  is  required. 

27.  Arc-lighting,  Commercial. — To  be  credited  with  income 
from  rental  of  arc-lamps  to  business  houses,  factories,  etc.  There 
are  so  very  few  arc-lamps  used  for  lighting  residences  that  it  is 
not  worth  while  opening  an  account  for  them,  but  they  will  be 
entered  in  this  account.  It  is  always  a  question  whether  in- 
candescent lighting  on  arc  circuits  should  be  credited  to  this 
account  or  to  incandescent-lighting  accounts:  the  latter  is  much 
preferred  by  the  writer. 

28.  Incandescent  Lighting,  Street. — To  be  credited  with 
income  from  rental  of  incandescent  lamps  or  current  furnished 
for  lighting  the  public  streets,  alleys,  and  parks  of  a  city  or  mu- 
nicipal corporation. 

29.  Incandescent  Lighting,  Commercial. — To  be  credited 
with  income  from  rental  of  incandescent  lamps  or  current  fur- 
nished to  business  houses,  factories,  shops,  etc.,  but  not  to  in- 
clude private-residence  lighting. 

30.  Incandescent  Lighting,  Residence.  —  To  be  credited 
with   income    from  incandescent    lamps  rented    to,  or  current 


24        CENTRAI-    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

furnished  for  lighting,  private  residences.  In  many  stations  this 
item  is  so  small  at  the  present  time  that  it  is  scarcely  worth 
while  keeping  the  account  separate,  unless  it  is  desired  to  watch 
its  growth. 

31.  Power,  Stationary  Motors. — To  be  credited  with  in- 
come from  current  furnished  for  running  stationary  electric 
motors  for  power  purposes,  in  shops,  stores,  factories,  etc.  It 
does  not  include  the  rental  of  the  motors  themselves,  as  they 
are  most  generally  owned  by  the  parties  using  them  ;  should 
there  be  such  rentals  they  are  cared  for  in  another  account 
(No.  33). 

32.  Power  for  Street  Railways.  —  To  be  credited  with 
income  from  current  furnished  for  street-railway  motors.  This 
is  sometimes  furnished  by  the  kilowatt-hour,  sometimes  by  the 
electrical  horse-power  hour,  both  being  measured  at  the  switch- 
board, or  by  the  car  per  day  or  car-mile  run,  as  may  be  agreed 
on  by  the  parties  interested. 

33.  Rent  of  Motors. — To  be  credited  with  income  received 
from  the  rental  of  motors  for  stationary-power  purposes  in  shops, 
stores,  factories,  etc.  When  the  electric-power  service  was  first 
started  it  was  s®  difficult  to  sell  a  motor  that  the  method  of 
renting  them  was  developed  ;  the  earlier  companies  in  the 
business  also  thought  to  hold  the  electric  power  to  themselves 
by  not  disposing  of  the  motors ;  but  it  did  not  work  well,  and 
nearly  all  modern  stations  furnish  current  only  and  allow  the 
customer  to  buy  his  motor  where  he  chooses. 

34.  Rent  of  Meters. — To  be  credited  with  income  received 
from  the  rent  of  meters  for  measuring  the  amount  of  current 
furnished.  With  gas  companies  this  is  a  common  thing,  as 
often  the  amount  received  from  the  lighting  will  scarcely  pay 
the  interest  on  the  cost  of  the  meter.  It  has  seldom  been  done 
in  electric  lighting. 

The  principal  accounts  of  operation  are  now  finished,  but 
there  remain  three  other  accounts  which  have  a  direct  bearing 
on  the  operating  accounts,  and  they  are  described  below. 

35.  Rebate  Account. — Chargeable  with  all  rebate  or  allow- 
ance on  customers'  bills.  The  total  should  be  credited  at  the 
end  of  the  month  to  "  Customers  "  (No.  53),  and  it  must  be  kept 
entirely  clear  of  any  credit  discounts  on  bills  paid  for  supplies: 
when  a  bill  for  supplies  is  discounted  the  amount  of  such 
discount  should  be  deducted  from  the   face  of   the  invoice  be- 


INCOME    FROM    OPERATION.  25 

fore  auditing,  or  be  credited  to  a  "  Discount  Account "  opened 
for  the  purpose,  this  new  account  being  closed  into  "  Profit  and 
Loss  "  at  the  closing  of  the  books ;  or  the  amount  of  discount 
may  be  credited  directly  to  "  Profit  and  Loss "  when  made. 
When  the  books  are  closed  the  total  of  this  "  Rebate  "  account 
is  charged  into  "  Income  from  Operation  "  and  the  account 
closed. 

36.  Miscellaneous  Income. — To  be  credited  with  any  in- 
come  from  sources  outside  of  operation.  It  is  a  small  account, 
as  Central  Electrical  Stations  seldom  have  income  from  any- 
thing but  operation.  Income  from  the  sale  of  old  material 
must  be  credited  directly  to  the  account  from  which  it  is  taken, 
thus  reducing  the  total  cost  of  that  department.  Income  re- 
ceived from  sale  of  ««?zf  material  comes  under  the  head  of  "  Shop 
Account "  (No.  37). 

37.  Shop  Account. — Chargeable  with  the  storeroom  cost 
of  all  material  sold  for  installations  or  other  work,  and  the  cost 
of  labor  connected  with  the  installation  of  the  same  ;  to  be 
credited  with  the  amounts  received  or  charged  for  installations 
or  sales  of  material.  This  account  is  especially  designed  to 
show  whether  there  is  a  profit  or  a  loss  in  making  installations 
of  lamps  and  other  apparatus.  It  is  a  general  thing  to  charge  a 
stated  amount  per  lamp  for  the  different  styles  of  installation, 
such  as  for  cleat  work,  moulding  work,  concealed  work.  The 
storekeeper  must  make  out  a  bill  of  material  furnished,  deduct- 
ing any  that  may  be  returned  when  the  job  is  completed  ;  to 
the  prices  paid  for  the  material  must  be  added  all  charges  for 
delivery,  so  that  the  cost  in  the  storeroom  will  be  the  total  cost. 
Against  this  is  credited  the  amount  of  the  bill  to  be  charged  to 
the  customer,  or  in  case  it  is  goods  or  material  sold,  only,  the 
amount  paid  for  such.  The  balance  of  the  account  at  the  clos- 
ing of  the  books  shows  whether  there  has  been  a  profit  or  a  loss 
from  the  transaction,  and  is  closed  into  **  Profit  and  Loss." 


26        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


CHAPTER  VI. 

PROFIT    AND   LOSS. 

Having  now  worked  out  the  scheme  of  accounts  for  ex- 
penses and  income  of  the  operating  department,  we  come  to 
the  point  of  determining  whether  the  business  has  been  con- 
ducted at  a  gain  or  loss,  and  how  to  dispose  of  either  the  one  or 
the  other.     For  this  purpose  an  account  is  opened  called — 

38.  Profit  and  Loss. — According  to  the  writer's  notion, 
this  account  should  show  only  the  profit  or  loss  from  operation, 
and  should  therefore  only  be  credited  with  the  income  from 
operation,  and  from  "  Shop  Account  "  if  that  account  shows  a 
profit,  and  should  be  charged  with  the  expenses  of  operation, 
the  loss  on  "  Shop  Account  "  if  such  is  shown,  and  the  balance 
of  "  Suspense  Account  "  (No.  54),  which  is  made  up  of  doubtful 
customers'  accounts  charged  off  as  no  good.  The  balance  of 
"  Profit  and  Loss  "  account  then  shows  the  actual  gain  or  loss 
from  operating  the  business,  and  this  balance  is  closed  into 
"  Surplus  Account  "  (No.  72),  which  disposes  of  the  entire 
schedule  of  operating  accounts. 

Having  now  determined  the  net  income  from  operation, 
there  are  a  few  items  to  be  deducted  from  that  amount  and  one 
to  be  added,  the  latter  being  "  Miscellaneous  Income"  (No.  36), 
previously  described,  the  balance  being  credited  to  *'  Surplus." 
The  accounts  to  be  deducted  from  "  Surplus  "  are  "  Interest, 
Due  and  Accrued,  Coupon  Account,"  "  Dividends  Declared," 
and  "  Depreciation  on  Machinery  and  Franchise." 

39.  Interest,  Due  and  Accrued,  Coupon  Account. — 
Chargeable  with  the  monthly  amount  of  interest  due  on  bonds 
or  other  security  issued  by  the  company.  This  account  is 
handled  in  the  same  manner  as  Rents,  Insurance,  and  Taxes, 
Nos.  19,  20,  21  of  the  "  General  Expense  "  accounts  ;  that  is,  the 
total  annual  interest  on  bonds  is  divided  into  monthly  parts  and 
a  part  charged  to  this  account  each  month  and  at  the  same  time 
credited    to    "  Interest    Payable,   Coupon    Account "    (No.    70). 


^  PROFIT    AND    LOSS.  27 

showing  at  any  time  the  amount  due  and  accrued  for  the  period. 
The  balance  is  closed  into  "  Surplus  "  (No.  72). 

40.  Dividends  Declared. — Chargeable  vith  the  amount  of 
any  dividends  declared  by  the  company  officials  ;  the  same 
amount  must  at  the  same  time  be  credited  to  "  Dividends  Pay- 
able "  (No.  71).  As  previously  stated,  the  balance  of  this  ac- 
count is  closed  into  "  Surplus  "  (No.  72). 

41.  Depreciation  on  Machinery  and  Franchise. — Charge- 
able with  any  amount  of  deduction  from  the  value  of  plant, 
machinery,  real  estate,  and  franchise. 

This  is  an  account  heretofore  given  very  little  attention  by 
central  station  companies.  In  an  intimate  acquaintance  with  some 
two  hundred  companies  very  few  are  recalled  that  have  kept  an 
account  of  this  nature.  In  an  old  and  well-established  business 
it  is  considered  quite  proper  to  charge  off  at  the  end  of  the  year 
an  amount  for  depreciation  in  value  of  machinery  and  plant. 

This  amount  is  variously  estimated  :  generally  a  certain  per- 
centage on  the  value  of  the  plant  at  the  time  is  taken,  or  a  lump 
sum,  anything  that  may  be  deemed  right  by  the  ofiBcials,  is 
charged  off.  Another  way  is  to  charge  off  each  year  an  amount 
such  that  at  the  end  of  a  period,  say  ten  years,  the  entire  value 
of  the  plant  will  be  wiped  out. 

Any  business  that  will  not  stand  such  a  deduction  is  not  and 
can  never  be  considered  on  a  paying  basis,  for  it  is  running  on 
altogether  too  close  a  margin.  The  fact  that  the  plant  may  be 
kept  in  perfect  repair  has  no  bearing  whatever — the  repairs  must 
be  charged  to  "  Expense." 

It  is  especially  desirable  that  a  depreciation  be  charged  on 
electrical  machinery,  as  it  becomes  obsolete  so  quickly  and  of  no 
selling  value  whatever. 

In  computing  the  operating  expenses  of  central  stations  for 
the  Census  Office,  a  schedule  of  rates  for  depreciation  was 
adopted  which  seems  fair  in  every  way;  it  is  as  follows,  viz.:  on 
buildings,  dams,  races,  penstocks,  and  flume,  2^^;  on  motive- 
power  plant,  and  electrical  plant  in  station,  5^  ;  on  pole-lines 
and  all  lamps  and  apparatus  installed  outside  for  use,  10^  ;  on 
conduits  and  cables  underground,  5^. 

Occasionally  a  company  pays  a  certain  amount  to  the  city 
or  town  for  a  franchise  or  privilege  of  using  the  streets  for  pole- 
lines  or  conduits.  This  franchise  is  paid  for  in  various  ways, 
the  two  most  common  being,  first,  the  downright  payment  of  a 


28        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

sum  of  money  for  a  term  of  years  ;  second,  the  yearly  payment 
of  a  certain  amount  as  a  tax. 

When  paid  for  by  the  first  method  it  is  evident  that  the 
value  decreases  with  each  year,  and  it  is  proper  that  each  year's 
value  should  be  calculated  and  charged  off  at  its  expiration.  In 
some  few  cases  the  value  of  the  non-expired  portion  increases 
faster  than  the  decrease,  but  this  can  only  be  determined  by  a 
sale  of  the  property.  This  paragraph  applies  equally  well  to 
the  purchase  of  patent  rights  and  of  licenses  of  various  kinds. 

When  paid  for  by  tax  the  payment  comes  under  the  head  of 
''  Taxes  Payable,"  and  no  charge  is  made  for  depreciation  unless 
for  a  stated  term  of  more  than  a  year. 

The  computed  depreciation  on  plant  and  franchise  should 
be  charged  to  this  account,  and  each  amount  credited  to  its  own 
proper  department  in  the  "Construction"  accounts.  When  the 
books  are  closed,  "  Depreciation  Account  "  is  closed  into  "  Sur- 
plus "  as  being  a  deduction  from  "  Surplus  Earnings." 


PROPERTY    ACCOUNTS.  -     29 


CHAPTER  VII. 
PROPERTY   ACCOUNTS. 

In  this  chapter  will  be  described  the  property  accounts  or 
resources,  taking  up  the  construction  and  various  representative 
accounts. 

Construction  accounts  are  classified  as  follows : 

42.  Land. 

43.  Station  and  buildings. 

44.  Motive  power. 

45.  Arc  apparatus. 

46.  Incandescent  apparatus. 

47.  Power  apparatus. 

48.  Pole-lines. 

49.  Installations. 

50.  Conduits 

51.  Cables. 

42.  Land. — Chargeable  with  the  cost  of  all  land  owned  by 
the  company ;  water  ways  or  privileges ;  dams ;  penstocks  ; 
canals  and  tail-races.  The  cost  of  betterments  made  to  any 
items  of  property  coming  under  this  head  must  be  added  when 
made,  unless  charged  to  a  separate  account  until  the  books  are 
closed. 

43.  Station  and  Buildings. — Chargeable  with  the  cost  of 
buildings  of  any  nature  belonging  to  the  company,  including 
smoke-stacks  or  chimneys,  also  flume  for  water-power.  The  cost 
of  betterments  to  buildings  or  flume  during  the  year  may  be 
charged  up  at  the  end  of  the  year,  or  when  completed,  as 
desired. 

44.  Motive  Power. — Chargeable  with  the  full  cost  of  all 
prime  moving  apparatus,  such  as  steam-boilers,  engines,  pip- 
ing, pumps,  and  all  their  appurtenances  ;  water-wheels  ;  gearing, 
shafting,  pulleys  and  their  attachments,  and  all  of  the  first  lot 
of  belting  up  to  the  dynamo  pulley  ;  all  permanent  tools  per- 


30        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

taining    to    the    motive-power    plant.        Betterments    must    be 
charged  up  as  in  the  two  preceding  accounts. 

45.  Arc  Apparatus. — Chargeable  with  the  full  cost  of  all 
arc-lighting  dynamos,  connections,  regulators,  controllers,  instru- 
ments, and  switchboards  pertaining  to  the  arc-lighting  system. 
Betterments  to  be  added  yearly. 

46.  Incandescent  Apparatus. — Chargeable  with  the  full 
cost  of  all  incandescent-lighting  dynamos,  connections,  regulat- 
ing apparatus,  exciters,  transformers,  switchboards  and  appli- 
ances, meters  for  incandescent  lighting  (although  it  is  well  to 
open  a  special  account  for  them) ;  all  apparatus  pertaining  to 
incandescent  lighting.  Cost  of  betterments  to  be  added  as 
made  or  at  end  of  year. 

47.  Power  Apparatus. — Chargeable  with  the  full  cost  of 
all  generators,  dynamos,  and  exciters  used  to  generate  an  electric 
current  for  power  purposes,  including  all  connections,  regulators, 
rheostats,  switchboards — for  power  purposes  only — all,  in  fact, 
going  to  make  up  the  cost  of  apparatus  run  by  the  company  to 
furnish  electric-power  service.  Cost  of  betterments  may  be 
added  from  time  to  time  or  at  the  end  of  the  year  as  desired. 

48.  Pole-lines. — Chargeable  with  the  full  cost  of  poles, 
set ;  all  lines  of  overhead  wires,  cross-arms,  pins,  and  braces  ; 
all  apparatus  outside  the  station  used  on  pole-lines,  such  as  arc 
cut-out  switches,  junction  and  feeder  boxes,  lightning-arresters  ; 
any  connections  to,  but  not  including,  arc-lamps  and  transform- 
ers. When  incandescent  lamps  are  used  for  street  lighting,  the 
lines  and  fixtures  to  the  lamps  will  be  included  here  together 
with  the  first  round  of  lamps. 

49.  Installations. — Chargeable  with  all  disbursements  for 
cost  of  the  installations  of  arc-lamps,  incandescent  lamps,  and 
motors,  or  in  fact  any  apparatus  used  by  the  customer  but  be- 
longing to  the  company.  But  for  the  fact  that  companies  are 
avoiding  as  far  as  possible  the  free  installation  of  incandescent 
lamps,  it  would  be  much  better  to  divide  this  account  into 
three,  viz.,  "  Arc  Installations,"  "  Incandescent  Installations," 
and  "  Motor  [or  Power]  Installations."  The  last  two  are  going 
out  of  use  fast ;  therefore  the  "  Arc  Installations  "  would  soon  be 
the  only  item. 

Installations  for  arc  work  include  only  the  lamp  and  its 
attachments,  as  the  writer  is  much  in  favor  of  charging  the  cost 
of  hanging  it  to  *'  Expense,"  when  the  customer  cannot  be  made 


PROPERTY    ACCOUNTS,  "        3I 

to  pay  for  it.  Arc-lamps  for  commercial  use  are  generally  more 
or  less  temporary,  the  labor  cost  in  putting  up  is  mere  expense, 
and  the  material  used  is  seldom  of  any  account  after  removal ; 
therefore  it  seems  the  better  plan  to  charge  it  all  to  "  Expense  "  at 
first.  In  incandescent  work  the  installation  includes  all  material 
on  the  customer's  premises  belonging  to  the  company. 

50.  Conduits. — Chargeable  with  all  expenditure  for  con- 
struction of  underground  conduits  or  subways  for  electrical 
conductors,  including  the  cost  of  all  subsidiary  or  service  con- 
nections to  houses  or  other  buildings  or  to  street  lamp-posts. 
Labor,  unpaving,  repaving,  material,  etc.,  in  fact  every  part  of 
the  complete  system  must  be  included  up  to,  but  not  including^ 
any  wires,  cables,  or  conductors.  The  cost  of  franchise  or  right 
to  construct  the  above  is  discussed  under  the  head  of  "  Fran- 
chise and  Patents  "  (No.  52). 

51.  Cables. — Chargeable  with  the  cost  of  all  undergound 
conductors  of  any  kind,  including  the  cost  of  all  subsidiary  or 
service  connections  to  buildings  or  street  lamps. 

This  word  cables,  while  properly  meaning  only  multiple  or 
armored  conductors,  has  now  come  to  mean  any  wire,  single  or 
multiple,  that  is  used  underground,  and  is  more  especially 
applied  to  those  conductors  that  are  mechanically  protected  in 
some  manner. 

The  second  division  of  property  accounts,  here  called  repre- 
sentative accounts,  as  they  represent  under  suitable  headings 
the  different  classes  of  resources,  are  classified  as  follows : 

52.  Franchise  and  patents. 

53.  Customers. 

54.  Suspense. 

55.  Store. 

56.  Open  accounts,  receivable. 

57.  Bills  receivable. 

58.  Investments. 

59.  Sinking-fund. 

60.  Insurance  advanced. 

61.  Cash. 

52.  Franchise  and  Patents. — Chargeable  with  all  expendi- 
ture for  the  purchase  of  any  and  all  franchises  or  privileges  for 
a  term  of  years,  and  of  patent  rights  whether  perpetual  or  for 
stated  terms.     This  account  is  not  to  include  either  of  the  above 


32        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

privileges  when  paid  for  annually  as  a  tax,  or  by  royalty  as  is  a 
common  method  with  patents. 

Franchises  for  the  use  of  streets  are  nearly  always  voted  to 
the  central  station  companies  free  of  cost,  as  people  are  glad 
to  have  the  electric  current  ready  for  use. 

Franchises  for  conduits  are  as  yet  few,  and  the  method  of 
payment  not  determined,  as  payment  of  any  kind  for  them  is 
seldom  required.  The  question  is  further  discussed  in  "  Depre- 
ciation "  (No.  41). 

At  the  end  of  a  year  or  at  the  closing  of  the  books  a  certain 
amount,  either  percentage  of  the  whole  value  or  a  stated 
amount,  is  credited  to  "  Franchise  "  and  charged  to  "  Deprecia- 
tion," as  stated  in  that  account  (No.  41).  The  balance  shows 
the  book  value  of  the  "Franchise  and  Patents"  and  is  used 
on  the  "  Balance-sheet."  The  value  of  franchises  is  difficult  to 
estimate  and  sometimes  increases  much  above  any  possible 
depreciation. 

35.  Customers. — Chargeable  with  the  total  monthly  earnings 
from  the  individual  customers'  accounts,  and  to  be  credited  with 
total  monthly  cash  or  other  payments,  and  rebates  or  other 
allowances.     The  balance  shows  what  is  due  from  customers. 

This  account  is  not  always  necessary,  as  the  amount  of  the 
customers'  balances  is  the  same  and  can  be  written  up  as  such  ; 
the  items  of  cash  and  rebate  are  best  posted  to  this  account  in 
lump  from  the  cash-book  at  the  end  of  the  month,  after  the 
separate  items  have  been  posted  to  the  customers'  individual 
accounts  on  the  customers'  ledgers.  The  balance  due  as  shown 
by  this  account  must  agree  with  the  total  of  the  delinquent  ac- 
counts on  customers'  ledgers. 

54.  Suspense. — Chargeable  with  the  balance  of  any  cus- 
tomers' accounts  long  overdue  and  of  doubtful  value. 

It  is  sometimes  kept  open  at  the  end  of  the  year  and  the 
balance  used  as  an  asset,  but  is  more  properly  closed  into 
"  Profit  and  Loss  "  annually. 

55.  Store. — This  account  may  be  treated  in  one  of  two 
ways :  either  make  it  a  regular  supply  department  with  a 
good  bookkeeper  at  its  head  and  charge  all  supplies  of  any 
nature  to  it,  the  storekeeper  billing  back  to  each  department  at 
the  end  of  the  month  the  value  of  supplies  used  by  it  ;  or  treat 
it  merely  as  a  storeroom  where  supplies  are  given  out,  the  store- 
keeper rendering  an  account  only  for  comparison  and  reference, 


PROPERTY    ACCOUNTS. 


33 


FORM  No.  57. 

STOREKEEPERS   REPORT. 


Sundries.     Dr.  to  STORE  ACCOUNT. 

For  the ending 


.189 

.189 


.Store  Clerk. 


Manufacturing : 

Repairs  to  motive  power 

Repairs  to  electrical  apparatus  in  station 

Fuel 

Water 

Oil  and  waste 

Sundries  for  manufacturing 

Distribution  : 

Maintenance  of  pole-lines 

Maintenance  of  installations 

Maintenance  of  conduits  and  cables 

Maintenance  of  arc-lamps  and  motors. . . 

Carbons 

Arc-globes 

Incandescent  renewals 

Sundries  for  distribution 

General  expense  : 

Sundries 

Construction : 

Land 

Station  and  buildings 

Motive  power 

Arc  apparatus 

Incandescent  apparatus 

Power  apparatus 

Pole-lines 

Installations 

Conduits 

Cables , 

Sundry  special  accounts 

Total 


34        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

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36   CENTRAL  STATION  BOOKKEEPING  AND  SUGGESTED  FORMS. 


[/ndarsemeni.] 


Register  Folio Voucher  No. 

C.-B.  Folio  ...     Date  paid 

In  favor  of 


.1S9. 


Chargeable  to 


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12. 

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in  station 

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Oil  and  waste 

Sundries 

Distribution. 

Maintenance  of  pole-lines 

Maintenance  of  installations... 

Maintenance  of  subway 

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motors 

Labor  

Carbons 

Globes 

Incandescent  renewals 

Sundries 

General  Expense. 
Maintenance     of    station    and 

buildings 

Labor .. 

Rents  due,  and  accrued 

Insurance,  due  and  accrued. .   . 

Taxes,  due  and  accrued 

Salaries,  office  and  official 

Legal  expense 

Interest  on  loans 

Sundries 


Amount  forward. 


Amount  brought  forward.  . 

Construction. 

42.  Land 

43.  Station  and  buildings. .. 

44.  Motive  power 

45.  Arc  apparatus 

46.  Incandescent  apparatus 

47.  Power  apparatus 

48.  Pole-lines 

49.  Installations 

50.  Conduits 

51.  Cables 

Sundry  Accounts. 


Total  of  this  voucher. 


4 


Distribution  approved. 


PROPER lY    ACCOUNTS. 


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38        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


[Indorsetiient, 

Register  Folio Voucher  No 

C.-B.  Folio  ...     Date  paid 189    . 

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Chargeable  to 


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PROPERTY    ACCOUNTS.  39 

the  distributing  of  items  on  the  original  invoices  being  made  in 
the  accounting  department,  written  on  the  back  of  the  voucher 
cover  (Nos.  58  and  58A),  and  entered  directly  in  the  books  from 
that  distribution. 

The  first  method  is  far  more  accurate  where  monthly  ac- 
counts are  required,  and  uses  less  books,  as  only  "  Store,"  "  Open 
Accounts,  Payable,"  and  "  Audited  Voucher  "  columns  are  used 
for  invoices,  and  but  one  item  of  distribution  is  given  at  the  end 
of  the  month,  that  being  taken  from  the  "  Storekeeper's  Report  " 
(No.  57)  as  rendered. 

The  abstract  of  operating  expenses  is  kept  by  the  book- 
keeper at  the  head  of  the  store  department,  and  he  makes  out  a 
regular  bill  at  the  end  of  the  month,  giving  the  footings  of  the 
columns  in  his  abstract  book  as  the  amount  expended  for  Opera- 
tion and  Construction,  the  total  being  credited  to  "  Store  Ac- 
count." 

Invoices  are  entered  on  voucher  covers,  either  one  of  Nos. 
58  and  58A,  the  whole  amount  being  charged  directly  to 
"Store." 

The  balance  of  this  account  at  the  end  of  the  month  shows 
the  amount  in  value  of  the  supplies  on  hand.  It  is  not  to  be 
expected  that  an  inventory  of  the  supplies  and  material  on  hand 
will  agree  exactly  with  the  balance  of  "  Store  Account  ";  it  will 
almost  always  be  found  that  the  balance  of  the  account  as 
shown  on  the  books  will  be  more  than  the  amount  of  inventory, 
owing  mostly  to  not  charging  enough  and  failure  to  account  for 
many  small  items,  also  to  loss  by  breakage  and  loss  of  many 
small  pieces.  Any  discrepancy  of  this  sort  can  be  charged  off 
pro  rata  to  the  different  operating-expense  accounts. 

The  second  method,  the  one  most  largely  used,  is  for  the 
storekeeper  merely  to  take  in  and  deal  out  supplies  necessary 
to  the  business;  the  distribution  of  items  among  the  different 
accounts  being  made  from  the  invoices  themselves,  after  receipt 
of  the  goods  is  acknowledged  by  the  storekeeper  and  approved 
by  the  proper  official.  The  storekeeper  makes  a  report  of  the 
amount  of  different  materials  used  during  the  month,  and  from 
this  a  report  of  operating  expense  of  more  or  less  accuracy  is 
made. 

This  method  requires  somewhat  more  bookkeeping,  is  not 
so  accurate  for  monthly  reports,  and  does  not  show  the  amount 
of  material  and  supplies  in  stock. 


40        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

It  is  not  at  all  necessary  to  employ  a  special  man  for  store- 
keeper in  small  stations,  as  the  bookkeeper  or  clerk  can  perform 
that  ofifice,  or  the  dynamo-man  can  be  empowered  to  give  out 
supplies,  or  even  the  man  in  charge  can  take  that  work  on  his 
hands.  It  is  positively  necessary  that  supplies  should  not  be 
left  open  and  free  for  any  one  to  take  such  as  he  pleases. 

56.  Open  Accounts  Receivable. — These  are  running  ac- 
counts with  certain  debtors  who  may  be  doing  business  with  the 
company  constantly  and  do  not  settle  very  often.  Outsiders  may 
buy  supplies  or  any  other  commodity  not  connected  with  the 
operating  department.  Customers  for  lighting  or  power  are  in 
no  case  to  be  entered  under  this  head. 

57.  Bills  Receivable. — Chargeable  with  the  face  value  of 
any  notes  or  paper  given  the  company  in  payment  of  accounts 
in  lieu  of  cash. 

To  be  credited  with  the  amount  of  cash  received  at  its  ma- 
turity and  with  any  discount  that  may  be  made  if  paid  before 
that  time. 

f  his  account  is  the  common  name  for  notes  or  other  obliga- 
tions for  payment  received  by  the  company  in  place  of  cash,  and 
does  not  differ  in  any  way  from  the  same  account  under  the 
same  name  in  any  other  business. 

58.  Investments. — Chargeable  with  the  value  of  any  stocks, 
bonds,  or  other  securities  or  property  owned  by  the  company  as 
an  investment  of  surplus  funds.  As  yet  there  are  not  many 
central  station  companies  in  position  to  use  this  account. 

59.  Sinking-fund. — Chargeable  with  the  amount  set  aside 
by  the  officials  to  provide  for  the  payment  of  bonds  or  other 
obligations  maturing  at  some  future  date.  It  is  usually  paid 
to  a  board  of  trustees  appointed  for  the  purpose  by  the  directors. 
The  money  so  placed  is  treated  as  an  asset  and  is,  like  any 
other  investment,  usually  at  interest. 

60.  Insurance  Advanced. — Chargeable  with  the  amount  of 
insurance  premium  paid  in  advance  for  any  kind  of  insurance  on 
the  company's  property  or  employes. 

As  insurance  premiums  are  nearly  always  payable  in  advance 
and  seldom  fully  expired  at  the  end  of  the  year  or  closing  of 
the  books,  the  balance  is  a  valid  asset  and  is  placed  among  the 
resources  on  the  balance-sheet. 

In  No.  20,  "  Insurance,  Due  and  Accrued,"  is  shown  how  to 
dispose  of   the   amount  of   premium    in  monthly  instalments; 


PROPERTY    ACCOUNTS.  41 

the  amount  due  for  each  month  being  credited  to  this  account 
and  charged  to  "  Insurance,  Due  and  Accrued."  The  balance  of 
this  account  shows  the  amount  of  unexpired  insurance. 

61.  Cash. — Chargeable  with  the  amount  of  all  cash  receipts, 
and  to  be  credited  with  the  amount  of  all  cash  payments ;  the 
totals  for  this  purpose  being  taken  from  the  footings  of  the 
cash-book  at  the  end  of  the  month.  The  balance  shows  the 
amount  of  cash  on  hand  at  the  time. 


42        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


CHAPTER   VIII. 

LIABILITY   ACCOUNTS. 

This  chapter  treats  of  the  liability  accounts,  which  are  classi- 
fied and  described  under  the  following  heads,  viz.: 

62.  Capital  stock,  issued. 

63.  Bonds,  mortgage  account. 

64.  Audited  vouchers  payable. 

65.  Open  accounts  payable. 

66.  Bills  payable. 
6y.  Wages  payable. 

68.  Rents  payable. 

69.  Taxes  payable. 

70.  Interest,  coupon  account,  payable. 

71.  Dividends  payable. 

72.  Surplus. 

62.  Capital  Stock,  Issued. — To  be  credited  with  the  par 
value  of  all  company  shares,  if  a  stock  company  so-called  ;  or 
with  the  total  amount  of  cash  or  value  of  other  material  con- 
tributed as  capital  investment,  if  a  private  company  or  partner- 
ship. 

The  capital  stock  of  electrical  station  companies  is  issued  for 
cash,  for  franchise  or  rights  of  way,  for  patent  rights,  for  valuable 
property  turned  over,  and  quite  often  for  promotion  of  the 
company. 

When  issued  for  cash,  cash  account  is  debited  with  the 
amount  received,  the  same  amount  being  credited  to  this  ac- 
count. If  the  sale  is  at  less  than  par  value  the  balance  is  cred- 
ited here  also  and  charged  to  Promotion  or  some  other  similar 
account.  If  sold  above  par  the  premium  above  the  par  value  is 
to  be  credited  to  "Surplus"  (No.  72),  or  to  a  "Premium  on 
Stock  Account  "  opened  for  the  purpose  and  which  is  closed  into 
"  Surplus"  at  the  end  of  the  year. 

Shares  issued  for  franchise,  rights  of  way,  patents,  etc.,  must 
be  charged  to  those  accounts.' 


LIABILITY    ACCOUNTS.  43 

There  are  various  methods  of  disposing  of  shares  issued  for 
promotion,  but  the  better  way  is  to  charge  them  to  an  account 
of  that  name,  or  they  can  be  charged  to  Franchise  or  Rights  of 
Way. 

63.  Bonds,  Mortgage  Account. — To  be  credited  with  the 
par  value  of  all  bonds  issued  by  the  company,  firm,  or  person. 

Bonds  or  similar  obligations  are  issued  for  enlargement  of 
plant,  payment  of  debt,  or  to  secure  funds  for  any  purpose  what- 
ever. They  are  protected  by  mortgage  on  the  plant  or  other 
property. 

If  bonds  are  sold  for  cash  at  par  the  amount  is  charged  in 
"  Cash  "  and  credited  in  this  account.  If  sold  for  less  than  par 
the  difference  may  be  charged  to  an  account  opened  for  the 
purpose,  or  may  be  charged  directly  to  the  debit  of  "Surplus." 
If  sold  at  a  premium  the  premium  may  be  credited  to  an  account 
opened  for  it,  or  to  "  Surplus." 

If  issued  for  property  the  total  value  of  the  property  must 
be  charged  to  the  Construction  accounts  to  which  it  belongs, 
being  distributed  under  the  different  heads. 

When  issued  for  franchises,  rights  of  way,  patents,  or  promo- 
tion, the  value  is  to  be  charged  to  the  account  for  which  issued. 
64.  Audited  Vouchers   Payable. — To  be  credited  with  the 
amounts  of  such  invoices  as  have  been  approved  and  audited. 

Invoices  of  supplies  or  materials  when  received  are  referred 
to  the  proper  clerks  for  checking,  for  proper  order,  for  quantity, 
for  prices,  for  extensions,  and,  if  not  charged  in  lump  to  "  Store," 
for  proper  distribution  of  accounts.  They  are  then  attached 
to  a  voucher  cover.  Form  No.  58  or  58A,  the  chief  items  being 
entered  on  the  inside  face  of  the  cover,  and  the  distribution 
made  on  the  outside.  The  voucher  is  then  approved  by  the 
proper  officials  and  is  ready  for  entry  on  the  books. 

If  the  "  Store  "  method  of  accounting  is  used  the  total  is 
charged  to  "  Store  "  and  credited  to  this  account,  "  Audited 
Vouchers,"  unless  the  makers  of  the  invoice  have  an  open  ac- 
count with  the  company,  in  which  case  the  amount  is  credited 
to  their  account. 

If  the  "  Store  "  method  is  not  used  the  total  amount  of  the 
voucher  is  credited  here  as  before,  and  the  items  as  distributed 
are  charged  to  the  different  departments,  and  the  voucher  is  then 
used  for  entering  the  amounts  coming  under  each  subhead  in 
the  divisions  of  each  department  on  the  "  Abstract  Book." 


44        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

The  total  of  "  Audited  Vouchers  "  together  with  the  total  of 
"Open  Accounts"  really  makes  up  the  floating  debt  of  the 
concern.* 

65.  Open  Accounts  Payable  are  the  open  creditors'  accounts, 
which  are  to  be  credited  with  the  amount  of  any  audited  vouchers 
the  makers  of  which  are  doing  a  continuous  business  with  the 
company  and  do  not  care  to  settle  for  each  invoice.  The  name 
is  perhaps  misleading,  as  instead  of  being  one  account  of  this 
name  there  are  numerous  accounts,  the  footing  of  all  of  which 
might  be  under  this  head. 

66.  Bills  Payable. — To  be  credited  with  the  face  value  of 
any  notes,  acceptances,  or  other  obligation,  excepting  bonds, 
issued  for  funds.  It  is  charged  with  the  amount  of  cash  paid  at 
maturity  or  when  discounted.  If  discounted,  the  amount  of 
discount  must  be  charged  here  and  credited  to  a  discount  ac- 
count or  directly  to  "  Surplus  "  as  may  be  considered  best. 

The  account  in  no  way  differs  from  the  same  carried  in  any 
other  business. 

^"J.  Wages  Payable. — To  be  credited  with  the  amount  of 
pay-rolls  as  charged  by  item  to  the  different  departments.  It 
is  chargeable  with  the  amounts  paid  either  in  cash  or  by 
other  means.  The  balance  shows  what  remains  unpaid  for 
labor. 

For  instance,  a  pay-roll  may  be  made  up  for  the  month,  tak- 
ing in  the  last  day  :  it  may  not  be  payable  until,  say,  the  loth  of 
the  succeeding  month.  The  amount  of  the  pay-roll  is  entered 
when  it  is  made  up  in  the  accounts  "  Wages  Payable  "  and 
"  Labor  "  for  the  different  departments.  The  former  shows  a 
balance,  when  the  monthly  report  is  completed,  of  wages  unpaid, 
and  is  a  liability. 

68.  Rents  Payable. — To  be  credited  with  the  total  amount 
of  rentals  due  and  accrued  by  the  company  for  the  rental  of  any 
part  of  the  plant  or  business.  It  is  chargeable  with  the  amount 
of  cash  or  other  payment,  the  balance  showing  the  amount 
payable,  but  perhaps  not  due,  for  rents. 

69.  Taxes  Payable. — To  be  credited  with  the  total  amount 
of  taxes  due  and  accrued  by  the  company  for  any  purpose. 
It  is  chargeable  with  payments  made  for  the  same,  the  bal- 
ance showing  the  amount  payable,  but  perhaps  not  due  at  the 

*  See  forms  Nos.  58  and  58A,  pp.  35-38. 


LIABILITY    ACCOUNTS. 


45 


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46        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


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LIABILITY    ACCOUNTS.  47 

time.  If  taxes  are  payable  in  advance  this  account  will  be  a 
resource  and  will  be  known  as  "  Taxes  Advanced,"  and  will  be 
similar  to  "  Insurance  Advanced." 

70.  Interest,  Coupon  Account. — To  be  credited  with  the 
amounts  of  interest  due  and  accrued  on  bonds  issued  by  the 
company.  It  is  chargeable  with  payments  made  on  the  same, 
and  the  balance  shows  the  amount  of  interest  payable,  but  per- 
haps not  due  at  the  time. 

71.  Dividends  Payable. — To  be  credited  with  the  amount 
of  dividends  declared  by  the  officials  at  any  time,  and  chargeable 
with  the  amount  of  payments  made  on  the  same.  The  balance 
shows  the  amount  of  dividends  remaining  unpaid. 

72.  Surplus. — To  be  credited  with  the  balance  of  Profit  and 
Loss  account,  income  from  miscellaneous  sources,  and  any  other 
items  of  gain  not  disposable  in  other  accounts.  It  is  chargeable 
with  "  Interest,  Due  and  Accrued,  Coupon  Account,"  "  Dividends 
Declared,"  and  "  Depreciation  on  Machinery,  Plant,  and  Fran- 
chise," together  with  such  other  items  of  loss  as  are  not  dis- 
posed of  in  other  accounts.  The  balance  shows  the  net  surplus 
or  gain  to  be  carried  forward  on  the  new  year's  account. 


48        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


CHAPTER    IX. 


GENERAL  CLASSIFICATION. 


Operating 
Expense:' 


Manufacturing : 

1.  Repairs  to  Motive  Power. 

2.  Repairs  to  Electrical  Apparatus. 

3.  Labor  (on  manufacturing). 

4.  Fuel. 

5.  Water  for  boilers,  water  tax  or  rent. 

6.  Oil  and  Waste. 

7.  Sundries  (manufacturing). 

Distribution : 

8.  Maintenance  of  Pole-lines. 

9.  Maintenance  of  Installations. 

10.  Maintenance  of  Conduits  and  Cables. 

11.  Maintenance    of    Arc-lamps,    Motors,    and 

Transformers. 

12.  Labor  (on  distribution). 

13.  Carbons. 

14.  Arc-globes. 

15.  Incandescent-lamp  Renewals. 

16.  Sundries  (on  distribution). 
General  Expense : 

17.  Maintenance  of  Real  Estate  and  Buildings. 

18.  Labor  (general  expense.) 

19.  Rents,  Due  and  Accrued. 

20.  Insurance,  Due  and  Accrued. 

21.  Taxes,  Due  and  Accrued. 

22.  Salaries,  Office  and  Official. 

23.  Legal  Expenses. 

24.  Interest,  Ordinary. 

25.  Sundries  (general  expense). 


1 


GENERAL    CLASSIFICATION. 


49 


Income  from  Operation: 

26.  Arc-lighting,  Street. 

27.  Arc-lighting,  Commercial. 

28.  Incandescent  Lighting,  Street- 

29.  Incandescent  Lighting,  Commercial 
Incandescent  Lighting,  ResidencCa 
Power,  Stationary  Motors. 
Power  for  Street  Railways. 
Rent  of  Motors. 
Rent  of  Meters. 


30. 
31- 

32. 
33- 
34- 


Profit  and  Loss  Accounts 
35.   Rebate. 
36. 
37- 
38. 

39- 


Miscellaneous  Income. 
Shop. 

Profit  and  Loss. 

Interest,  Due   and    Accrued,  Coupon    Ac- 
count. 

40.  Dividends  Declared. 

41.  Depreciation  on  Machinery  and  Franchise, 
Balance-sheet  Accounts  : 

Construction  Accounts: 

42.  Land. 

43.  Station  and  Buildings. 

44.  Motive  Power. 

45.  Arc  Apparatus. 

46.  Incandescent  Apparatus. 

47.  Power  Apparatus. 

48.  Pole-lines. 

49.  Installations. 

50.  Conduits. 

51.  Cables. 
Representative  Accounts  : 

52.  Franchise  and  Patents. 

53.  Customers. 

54.  Suspense. 

55.  Store. 

56.  Open  Accounts  Receivable. 

57.  Bills  Receivable. 

58.  Investments. 

59.  Sinking-fund.  v 

60.  Insurance  Advanced. 

61.  Cash. 


Resources:  ^ 


50        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


Liabilities:  < 


Representative  Accounts  : 

62.  Capital  Stock,  Issued. 

63.  Bonds,  Mortgage  Account. 

64.  Audited  Vouchers  Payable. 

65.  Open  Accounts  Payable. 

66.  Bills  Payable. 
^J.  Wages  Payable. 

68.  Rents  Payable. 

69.  Taxes  Payable. 

70.  Interest,    Coupon    Account, 

Payable. 

71.  Dividends  Payable. 

72.  Surplus. 


5- 
6. 

7- 
8. 

9- 

10. 

1 1. 
12. 

13- 
14. 

15. 
16. 

17- 
18. 
19. 
20. 
21. 
22. 

23- 


Schedule  A. 

Ledger  Accounts. 

Manufacturing,  including  i,  2,  3,  4,  5,  6,  7. 
Distribution,  including  8,  9,  10,  11,  12,  13,  14,  15,  16. 
General  Expense,  including  17,  18,  19,  20,  21,  22,  23,  24,  25. 
Income   from   Operation,  including  26,  27,  28,  29,  30,  31,  32, 

33,  34. 
Rebate,  35. 

Miscellaneous  Income,  36. 

Shop,  37. 

Profit  and  Loss,  38. 

Interest,  Due  and  Accrued,  Coupon  Account,  39. 

Dividends  Declared,  40. 

Depreciation,  41. 

Construction,  including  42,  43,  44,  45,  46,  47,  48,  49,  50,  51. 

Franchise,  52. 

Customers,  53. 

Suspense,  54. 

Store,  55. 

Open  accounts  with  different  debtors,  56. 

Bills  Receivable,  57. 

Investments,  58. 

Sinking-fund,  59. 

Insurance,  60. 

Cash,  61. 

Capital  Stock,  62. 


\ 


GENERAL    CLASSIFICATION. 


51 


24.  Bonds,  Mortgage  Account,  6t,. 

25.  Audited  Vouchers,  64. 

26.  Open  accounts  with  different  creditors,  65. 

27.  Bills  Payable,  66. 

28.  Wages  Payable,  6y. 

29.  Rents  Payable,  68. 

30.  Taxes  Payable,  69. 

31.  Interest,  Coupon  Account,  Payable,  70. 

32.  Dividends  Payable,  71. 

33.  Surplus,  ^2. 


Schedule  B. 
Ledger  Accounts. 

1.  Repairs  to  plant,  including  i,  2. 

2.  Labor  (on  manufacturing),  3. 

3.  Fuel,  4. 

4.  Oil  and  Waste,  6, 

5.  Sundries  (manufacturing),  including  5,  7. 

6.  Maintenance  of  Lines,  Installations,  Conduits  and   Cables, 

Arc-lamps,  Motors,  and  Transformers,  including  8, 9,  10,  11. 

7.  Labor  (distribution),  12. 

8.  Carbons,  13. 

9.  Arc-globes,  14. 

10.  Incandescent-lamp  Renewals,  15. 

11.  Sundries  (distribution),  16. 

12.  Maintenance  of  Real  Estate  and  Buildings,  17. 

13.  Labor  (general  expense),  18. 

14.  Rents,  Taxes,  and  Insurance,  Due  and  Accrued,  including 

19,  20,  21. 

15.  Salaries,  Ofifice  and  Official,  22. 

16.  Sundries  (general  expense),  including  23,  24,  25. 

17.  Arc-lighting,  including  26,  2^. 

18.  Incandescent  Lighting,  including  28,  29,  30. 

19.  Power,  including  31,  32. 

20.  Rent  of  Motors  and  Meters,  including  33,  34. 

21.  Rebate,  35. 

22.  Miscellaneous  Income,  36. 

23.  Shop,  37. 

24.  Profit  and  Loss,  38. 

25.  Interest,  Due  and  Accrued,  Coupon  Account,  39. 


52        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

26.  Dividends  Declared,  40. 

27.  Depreciation,  41. 

28.  Real  estate  and  buildings,  including  42,  43. 

29.  Motive-power  plant,  44. 

30.  Electrical  plant,  including  45,  46,  47. 

31.  Distributing  system,  including  48,  49,  50,  51. 

32.  Franchise,  52. 
23.  Customers,  53. 

34.  Suspense,  54. 

35.  Store,  55. 

36.  Open  accounts  with  different  debtors,  56. 

37.  Bills  Receivable,  57. 

38.  Sinking-fund,  59. 

39.  Insurance  Advanced,  60. 

40.  Cash,  61. 

41.  Capital  Stock,  Issued,  62. 

42.  Bonds,  Mortgage  Account,  63. 

43.  Audited  Vouchers,  64. 

44.  Open  accounts  with  different  creditors,  65. 

45.  Bills  Payable,   66. 

46.  Wages  Payable,  6y. 

47.  Rents  and  Taxes  Payable,  including  68,  69. 

48.  Interest,  Coupon  Account,  Payable,  70. 

49.  Dividends  Payable,  71. 

50.  Surplus,  72. 

Schedule  C. 

Ledger  Accounts. 

1.  Manufacturing,  including  i,  2,  3,  4,  5,  6,  7. 

2.  Distribution,  including  8,  9,  10,  11,  12,  13,  14,  15,  16. 

3.  General  Expense,  including  17,  18,  19,  20,  21,  22,  23,  24,  25. 

4.  Operating  Income,  including  26,  27,  28,  29,  30,  31,  32,  33, 

34.  35. 

5.  Miscellaneous  Income,  including  '^^6,  37. 

6.  Profit  and  Loss,  38. 

7.  Construction,  including  42,  43,  44,  45,  46,  47,  48,  49,  50,  51. 

8.  Franchise,  52. 

9.  Customers,  53. 

10.  Open  accounts  with  different  debtors,  56. 

1 1.  Cash,  61. 

12.  Capital  Stock,  62. 


GENERAL    CLASSIFICATION.  53 

13.  Bonds,  Mortgage  Account,  63. 

14.  Audited  Vouchers,  64. 

15.  Open  accounts  with  different  creditors,  65. 

16.  Bills  Payable,  66. 

17.  Wages  Payable,  6y. 

18.  Rents,  Taxes,  Insurance,  Payable,  including  68,  69,  70, 

19.  Surplus,  72. 

DISPOSAL  OF  ACCOUNTS. 
Charged  zvith  Credited  with 

All  Operating-expense  accounts  {1-2^). 

Close  to   debit   of    Profit   and 
Loss. 


Cash,  Audited  Vouchers, Store, 
'Bills  Payable. 

All  operating-income  accoimts  (26-34) 


Rebate. 

Close  to  credit  of   Profit  and 
Loss. 


Customers. 


Rebate  (35). 


Customers. 


Close    to    debit   of  Operating 
Income,  or  Profit  and  Loss. 


Miscella7ieous  Income  {2>6). 


Close  to  credit  of  Surplus. 


Cash,  Open  Accounts  Receiv- 
able, Bills  Receivable. 


Shop  (37). 


Cash,  Labor,  Store. 
Close  to  credit  of  Profit  and 
Loss. 


Customers. 


Profit  and  Loss  (38). 

Suspense,  Operating  Expenses.  I     Income  from  Operation, Shop. 
Close  to  credit  of  Surplus.  I 

hiterest,  Due  and  Accrued,  Coupon  Account  (39). 

Interest  Payable.  |     Close  to  debit  of  Surplus. 

Dividends  Declared  (40). 

Dividends  Payable.  |     Close  to  debit  of  Surplus. 

Depreciation  (41). 


Construction  accounts  ('42-5 1). 
Franchise  and  Patents. 


Close  to  debit  of  Surplus. 


54        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

Credited  with 


Charged  with 


All  constriiction  accounts  (42-51). 


Cash,      Audited       Vouchers, 
Stock,  Bonds,  Bills  Payable. 


Close  to  debit  of  Balance  ac- 
count. 


Franchise  and  Patents  (52). 


Cash,      Audited       Vouchers, 
Stock,  Bonds. 


Close  to  debit  of  Balance  ac- 
count. 


Customers  (53). 


Income  accounts  of  all  custom- 
ers (26-34). 


Cash,  Bills  Receivable,  Rebate, 
Suspense. 

Close  to  debit  of  Balance  'ac- 
count. 


Customers. 


Suspense  (54). 

Close  to   debit   of    Profit   and 
Loss  or  to  Balance  account. 

Store  {^^). 


Cash,  Audited  Vouchers,  Bills 
Payable. 


Construction,  Operating    Ex- 
pense. 
Close  to  debit  of  Balance  ac- 


count. 
Separate  open  accounts  receivable  (56). 


Sundries. 


Cash,  Bills  Receivable,  etc. 
Close  to  debit  of  Balance  ac- 
count. 


Bills  Receivable  (57). 


Sundry   customers'    accounts, 
etc.,  notes  taken  for. 


Cash,  discount,  etc. 
Close  to  debit  of  Balance  ac- 
count. 


Cash,  sundry  securities. 


Cash. 


Investments  (58). 

Close  to  debit  of  Balance  ac- 
count. 

Sitiking-fund  (59). 

Close  to  debit  of  Balance  ac- 
count. 


Charged  with 


GENERAL    CLASSIFICATION. 


Insurance  Advanced  (60). 


55 

Credited  with 


Cash,  always  paid  in  advance. 


Insurance,  Due  and  Accrued. 
Close  to  debit  of  Balance  ac- 
count. 


Cash  (61). 


All  receipts  of  cash  from  any 
source. 


All  payments  of  cash  for  any 
purpose. 

Close  to  debit  of  Balance  ac- 
count. 


Capital  Stock,  Issued  (62). 


Close  to  credit  of  Balance  ac 
count. 


Cash,  Bills  Payable,  Franchise, 
Construction,  and  Sundries. 

Bonds,  Mortgage  Account  (63). 


Close  to  credit  of  Balance  ac- 
count. 


Cash,  Bills  Payable,  Franchise, 
Construction,  Discount  on 
Bonds. 


Audited  Vouchers  (64). 


Cash,  Bills  Payable,  Sundries. 
Close  to  credit  of  Balance  ac- 
count. 


Construction,   Operating    Ex- 
pense, Store,  Sundries. 


Separate  open  accounts  payable  (65). 


Cash,  Bills  Payable,  Sundries. 
Close  to  credit  of  Balance  ac- 
count. 


Construction,  Operating    Ex- 
pense, Store,  Sundries. 


Bills  Payable  {66). 


Cash,  Discount  account. 
Close  to  credit  of  Balance  ac- 
count. 


Construction,  Operating    Ex- 
pense, Store,  Sundries. 


Cash. 

Close  to  credit  of  Balance  ac 
count. 


Wages  Payable  {6y). 

Wages    or   Labor,    Due    and 
Accrued. 


Cash. 

Close  to  credit  of  Balance  ac 
count. 


Rents  Payable  (68). 

Rents,  Due  and  Accrued. 


56        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 
Charged  with  Credited  with 

Taxes  Payable  (69). 

Cash. 

Close  to  credit  of  Balance  ac- 
count. 


Taxes,  Due  and  Accrued. 


Interest  Payable,  Coupon  Account  (70). 


Cash. 

Close  to  credit  of  Balance  ac- 
count. 


Interest,  Due  and  Accrued. 


Dividends  Payable  (71). 


Cash. 

Close  to  credit  of  Balance  ac- 
count. 


Dividends  Declared. 


Surplus  (72). 


Profit  and  Loss. 
Miscellaneous  Income. 


Interest,    Due    and    Accrued, 

Coupon  Account;  Dividends 

Declared. 
Close  to  Balance  account. 

Schedule  A  is  arranged  for  use  with  "  Abstract  Books  "  and 
contains  only  department  headings,  all  details  being  entered 
in  the  "  Abstracts."  The  numbers  at  the  right  indicate  the  num- 
bers of  the  several  accounts  or  subdivisions  that  are  to  be 
included  under  any  one  heading. 

Schedule  B  has  quite  a  number  more  accounts  for  the  Ledger, 
but  it  is  arranged  to  do  away  with  the  "Abstract  Books," 
all  entries  being  made  directly  from  the  Voucher  Register  or 
Journal.  As  above,  the  numbers  at  the  right  indicate  the 
accounts  to  be  included  under  each  head. 

Schedule  C  is  for  use  by  smaller-sized  companies  or  where 
it  is  not  deemed  necessary  to  go  much  into  detail  and  monthly 
reports  are  not  required. 

The  number  of  departments  and  accounts  has  been  con- 
densed to  the  lowest  limit  felt  desirable  by  the  writer. 

As  care  has  been  taken  to  describe  each  individual  account 
and  subdivision,  it  is  not  necessary  to  give  other  than  the  num- 
bers of  the  individual  accounts  that  are  included. 


% 


GENERAL    BOOKS.  57 


CHAPTER   X. 
GENERAL   BOOKS. 

It  is  probable  that  the  smaller  stations  will  do  best  by  keep- 
ing to  the  old  style  of  Ledger,  Journal,  and  Cash-book,  merely 
changing  the  names  of  accounts  in  the  Ledger,  and  perhaps  add- 
ing a  voucher  blank,  either  one  of  Nos.  58  or  58A,  according 
to  the  analysis  chosen.  Schedule  C  is  recommended  for  use  by 
these  companies. 

In  the  larger  stations,  such  as  may  adopt  the  full  analysis  of 
schedules  A  or  B,  the  old  style  of  double  entry  requires  an 
immense  amount  of  writing,  which  can  be  very  largely  reduced 
by  adopting  the  voucher  system  in  full ;  it  will  not  only  save 
time,  but  the  results  are  far  more  accurate  as  repetition  of  entry 
is  to  a  great  extent  avoided. 

The  essential  principle  of  it  is  that  no  separate  accounts  need 
be  kept  with  individual  creditors,  excepting  when  many  purchases 
are  made  during  a  month,  or  there  is  trading  back  and  forth  ; 
in  which  case  it  is  more  convenient  to  keep  a  special  open  ac- 
count for  the  creditor. 

All  invoices,  after  approval  for  quantity,  order,  prices,  and 
extension,  also  approval  for  distribution,  by  the  proper  ofificials 
or  persons,  are  credited  to  an  account  called  "  Audited  Vouch- 
ers," which  was  carefully  explained  under  that  head  on  page  43. 

This  reduces  the  Ledger  accounts  and  consequently  the  writ- 
ing by  almost  the  entire  number  of  creditors.  The  Ledger  is  the 
same  as  ever,  but  may  be  much  smaller  as  none  but  representa- 
tive accounts  are  carried  on  it. 

The  Cash-book  is  very  simple,  and  little  change  is  necessary. 
Changes  are  suggested  as  follows,  viz. :  an  extra  column  on 
the  debit  side  for  the  entry  of  payments  by  customers,  and 
another  column  for  rebate  on  customers'  accounts. 

In  connection  with  the  collection  of  customers'  accounts  it  is 
well  to  use  Form  No,  60A  or  something  similar.  It  is  made 
up  by  the  collector  on  his  return  for  the  day,  or  by  the  cashier 


S8 


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6o       CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

in  the  office  for  any  moneys  received  during  the  day  on  account 
of  customers.  It  is  signed  by  the  collector,  approved  by  the 
cashier  or  bookkeeper  for  items  and  extensions,  approved  for 
deposit  in  a  stated  bank,  and  the  amount  must  appear  on  the  de- 
posit-slip and  in  the  Bank-book,  only  one  of  these  amounts  being 
entered  on  a  deposit-slip. 

Trouble  between  bookkeepers,  cashiers,  and  collectors  is 
saved  by  the  use  of  this  form,  as  each  approves  the  paper  over 
his  own  signature,  and  the  record  follows  clear  to  the  Bank-  and 
Cash-books. 

Rebate  is  really  a  Journal  entry,  but  is  much  handier  made 
on  the  same  book  and  at  the  same  time  as  the  cash  payments. 

At  the  end  of  the  month  or  week,  as  the  routine  of  the  office 
may  be,  the  total  of  the  column  of  payments  by  customers  is 
credited  to  "  Customers "  in  the  General  Ledger,  the  separate 
items  being  also  posted  to  the  credit  of  the  several  customers  in 
the  "  Customers'  Ledger  "  or  "  Register,"  rebate  items  also  being 
posted  at  the  same  time. 

The  footing  of  the  rebate  column  is  credited  to  "  Customers  " 
and  charged  to  "  Rebate."  This  latter  entry  can  be  made  direct 
or  through  the  Journal,  as  seems  most  fit. 

On  the  credit  side  of  the  Cash-book,  columns  are  added 
for  "Voucher  Number,"  for  "  Audited  Vouchers,"  and  another 
for  general  payments. 

The  payment  of  any  audited  voucher  is  entered  to  the  credit 
of  Cash  by  name,  number,  and  amount,  all  items  being  entered 
in  their  proper  columns.  At  the  end  of  the  month  the  total 
footing  of  the  "  Audited  Vouchers  "  column  is  entered  in  the 
Ledger  to  the  debit  of  that  account,  the  balance  of  which  then 
shows  the  amount  owed  sundry  creditors. 

All  payments  to  persons  or  firms  having  open  or  running  ac- 
counts are  entered  in  the  columns  for  general  payments  and 
posted  by  item  to  the  debit  of  their  accounts  on  the  Ledger. 

What  is  usually  called  the  Journal  now  becomes  the  Voucher 
Register,  and  is  the  Journal  spread  out  so  as  to  give  room  for 
separate  columns  for  each  of  the  regular  representative  accounts, 
as  well  as  facilities  for  introducing  any  other  entries  that  may 
be  required. 

A  sample  ruling  for  this  book  is  shown  in  Form  No.  6i  ;  it 
can  be  used  very  conveniently  as  a  Journal,  and  will  do  for  use 
with   any   one    of    the    three   schedules    of    accounts.     When 


GENERAL    BOOKS. 


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62        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

used  in  connection  with  Schedule  A  it  is  necessary  to  have  a 
couple  of  "Abstract  Books,"  one  for  "Operating  Expenses" 
and  "  Construction,"  and  another  for  the  "  Operating  Income,"  in 
order  to  show  the  items  of  expense  or  income  under  the  proper 
heading  and  in  convenient  form.  For  this  purpose  forms  Nos. 
62  and  63  are  shown.  In  using  the  last  three  forms,  the  totals 
for  the  different  departments  are  entered  in  the  Voucher  Reg- 
ister (Form  No.  61)  from  the  Vouchers  for  debits  and  from  the 
Customers'  Ledgers  for  credits,  and  the  separate  items  are  then 
entered  from  the  same  two  sources  under  the  subheads  on  the 
"  Abstract  Books  "  (forms  Nos.  62  and  63). 

The  routine  is  somewhat  as  follows :  each  invoice,  after  ap- 
proval by  all  the  proper  persons  as  to  price,  quantity,  order,  etc., 
is  entered  on  and  attached  to  a  voucher  blank  (No.  58  or  58A, 
according  to  which  schedule  is  chosen),  and  the  amount  is  dis- 
tributed among  the  various  accounts  as  listed  on  the  back  of 
the  voucher.  Both  the  voucher  and  attached  invoice  then  go 
to  the  proper  officials,  say  the  general  manager,  auditor,  or  per- 
haps executive  board,  for  approval  and  signature.  This  removes 
all  responsibility  from  the  accountant  for  everything  but  proper 
entry  on  the  books  as  per  the  distribution  which  has  been 
officially  approved. 

This  approved  voucher  is  now  used  as  a  list,  and  each  of  the 
items  is  entered  under  its  appropriate  heading  in  the  Voucher 
Register  (No.  61),  and  the  total  amount  is  credited  to  "  Audited 
Vouchers  "  or  to  the  special  open  account,  according  to  its  nature. 
The  name  of  the  creditor  is  written  in  its  proper  place,  and  a 
consecutive  number  given  the  voucher  by  which  it  is  known  in 
all  future  transactions. 

The  voucher  with  the  invoice  attached  is  then  used  in  the 
usual  manner  for  settling  the  account,  and  it  is  best  that  both 
be  receipted  at  payment.  Some  accountants  separate  the  two, 
reserving  and  filing  the  original  invoice,  and  forwarding  the 
voucher  alone  for  receipt.  This  last  method  renders  the  audi- 
tor's work  more  difificult  than  when  both  are  kept  together,  as 
the  original  invoice  must  be  examined.  All  pay-rolls  and  other 
labor  payments  must  be  treated  as  invoices,  a  voucher  made  out 
for  each,  and  the  items  distributed  as  for  any  outside  account. 

Whenever  a  voucher  is  paid  the  item  is  entered  in  "  Cash  " 
by  name,  number,  and  amount,  as  previously  stated,  and  the 
date  of  such  payment  is  also  set  against  the  number  of  the 


« 


Form  No.  62. 


Voucher. 


Number 
and  Date. 


Maintenance 

of  Station 

and  Buildings. 


Labor. 


Ren 


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No.  62, 

ABSTEACT 

OF 

UCHRR.    1                                                                    GENERAL    EXPENSE. 

DISTRIBUTION.                                                                           W^ 

Nunter 
ni  Date. 

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or  bialion             t.i...                      ,:,!                 Tl,„  „,.!                 a„d               Office  and     1       ..'t^'J       .,        '"rTfJ."               General 

andBmldin,.,                                                                                             Accrued.      ,'       Official.,       1;       "apensc.    ^            Loans.         i          Eapenre. 

Repairs  to 
Pole  Lines. 

Repair,  lo         Repairs  to  '     fyS'lV' 
InslSlafions.        C.'ndul...  |    ^IC^^l 

Ubor. 

Carbons. 

r.lnh^t           Incandescent 
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GENERAL    BOOKS. 


63 


voucher  in  a  column  provided  for  the  purpose  on  the  "  Regis- 
ter. 

At  the  end  of  the  month,  after  all  vouchers  have  been  en- 
tered in  the  "  Register,"  the  columns  should  all  be  footed  and 
proved :  the  sum  of  all  the  debit  footings  should  equal  the  sum 
of  the  footings  of  the  two  columns  of  "  Open  Accounts  "  and 
"Audited  Vouchers." 

The  posting  of  these  footings  to  the  various  accounts  in  the 
Ledger,  is  then  done,  and  the  trial  balance  is  the  work  of  but  a 
few  moments. 

Only  the  footings  in  No.  61  are  posted  when  that  and  the 
"Abstract  Book  "  are  used,  as  the  "Abstract  "  is  only  used  to 
show  the  items  of  which  the  main  accounts  are  made  up,  and  to 
save  entering  so  many  items   on  the  Ledger. 

It  will  be  readily  understood  that  on  the  credit  side  of  the 
Voucher  Register  only  the  footing  of  the  "Audited  Vouchers" 
column  is  posted  as  a  whole,  as  the  "  Open  Accounts  "  column 
is  made  up  of  separate  items,  each  of  which  must  be  posted  to 
its  respective  account.  In  making  transfers  of  items  from  one 
.  account  to  another,  either  by  reason  of  a  wrong  entry  or  other- 
wise, it  is  better  to  have  a  voucher  of  a  different  color  than  the 
regular  one,  and  the  change  of  entry  should  be  approved  by 
some  official  before  posting.  Such  change  can  then  either  be 
made  by  entry  in  the  general  columns  of  the  "  Register"  or  bv 
entering  in  the  column  to. which  it  is  to  be  charged,  as  usual, 
and  in  the  column  from  which  it  is  to  be  taken  in  rec/  ink,  as  all 
red-ink  entries  may  be  considered  deductions  from  columns  in 
which  they  are  made. 

If  a  cash  payment  is  made  on  account  and  not  in  full 
settlement,  receipt  for  it  is  taken  on  a  simple  slip  like  No.  64,  fol- 
lowing, and  this  receipt  is  given  the  same  number  as  the  last 
voucher  that  is  included  in  such  part  payment,  with  a  letter 
affixed  to  the  number,  as  follows  :  "  Voucher  No.  316A."  Incase 
such  partial  payment  is  on  account  of  an  "Audited  Voucher" 
it  will  probably  save  trouble  if  the  account  is  at  the  same  time 
transferred  to  the  Ledger  as  an  "  Open  Account,"  thus  saving 
several  small  entries  on  the  "  Register." 

The  footings  of  the  "  Customers'  Registers  "  are  entered  every 
month  in  the  "  Abstract  of  Income"  (Form  No.  63),  each  ite-m 
under  its  proper  heading,  and  the  total  of  all  only  is  posted  in 


OPEKATING  EXPENSE  AND  CONSTKUCTION. 


MANUFACTURING.                                                \       Total.   ;:                                                                 CONSTRUCTION  AND  BETTERMENTS.                                                                          Totai.. 

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GENERAL    BOOKS. 


63 


voucher  in  a  column  provided  for  the  purpose  on  the  "  Regis- 
ten 

At  the  end  of  the  month,  after  all  vouchers  have  been  en- 
tered in  the  "  Register,"  the  columns  should  all  be  footed  and 
proved :  the  sum  of  all  the  debit  footings  should  equal  the  sum 
of  the  footings  of  the  two  columns  of  "  Open  Accounts  "  and 
"Audited  Vouchers." 

The  posting  of  these  footings  to  the  various  accounts  in  the 
Ledger,  is  then  done,  and  the  trial  balance  is  the  work  of  but  a 
few  moments. 

Only  the  footings  in  No.  61  are  posted  when  that  and  the 
"Abstract  Book  "  are  used,  as  the  "Abstract  "  is  only  used  to 
show  the  items  of  which  the  main  accounts  are  made  up,  and  to 
save  entering  so  many  items   on  the  Ledger. 

It  will  be  readily  understood  that  on  the  credit  side  of  the 
Voucher  Register  only  the  footing  of  the  "Audited  Vouchers" 
column  is  posted  as  a  whole,  as  the  "  Open  Accounts  "  column 
is  made  up  of  separate  items,  each  of  which  must  be  posted  to 
its  respective  account.  In  making  transfers  of  items  from  one 
account  to  another,  either  by  reason  of  a  wrong  entry  or  other- 
wise, it  is  better  to  have  a  voucher  of  a  different  color  than  the 
regular  one,  and  the  change  of  entry  should  be  approved  by 
some  official  before  posting.  Such  change  can  then  either  be 
made  by  entry  in  the  general  columns  of  the  "  Register"  or  bv 
entering  in  the  column  to  which  it  is  to  be  charged,  as  usual, 
and  in  the  column  from  which  it  is  to  be  taken  in  rc\/  i)ik,  as  all 
red-ink  entries  may  be  considered  deductions  from  columns  in 
which  they  are  made. 

If  a  cash  payment  is  made  on  account  and  not  in  full 
settlement,  receipt  for  it  is  taken  on  a  simple  slip  like  No.  64,  fol- 
lowing, and  this  receipt  is  given  the  same  number  as  the  last 
vouclier  that  is  included  in  such  part  payment,  with  a  letter 
affixed  to  the  number,  as  follows  :  "  Voucher  No.  316A."  Incase 
such  partial  payment  is  on  account  of  an  "Audited  Voucher" 
it  will  probably  save  trouble  if  the  account  is  at  the  same  time 
transferred  to  the  Ledger  as  an  "  Open  Account,"  thus  saving 
several  small  entries  on  the  "  Register." 

The  footings  of  the  "  Customers'  Registers  "  are  entered  every 
month  in  the  "  Abstract  of  Income  "  (Form  No.  63),  each  ite-m 
under  its  proper  heading,  and  the  total  of   all  only  is  posted  in 


64        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


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GENERAL    BOOKS.  65 


FORM  No.  64. 


.189  . 


Received  of  BLANK  ELECTRIC   LIGHT   AND   POWER  COMPANY, 
Dollars, 


in  payment  of. 


Approved. 


Note. — This  voucher  should  be  made  same  size  as  the  others,  Nos.  72  and  74;  convenient 


66       CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


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GENERAL    BOOKS.  67 

the  Ledger  to  the  Income  and  Customers'  accounts.  There 
are  two  advantages  in  this  method  :  first,  a  comparative  exhibit 
is  made  each  month  so  as  to  bring  it  directly  to  one's  notice  ; 
and,  again,  it  saves  all  but  one  entry  on  the  Ledger  for  this  ac- 
count, with  all  the  necessary  balancing,  etc.,  of  the  numerous 
divisions. 


68         CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


CHAPTER   XI. 
MONTHLY   SUMMARY   STATEMENTS. 

Having  arranged  a  system  so  that  complete  records  of  an 
parts  of  the  operation  of  a  station  may  be  kept,  as  well  as  a  record 
of  the  financial  transactions  connected  with  the  business,  it  is 
fitting  that  monthly  or  other  periodical  summaries  should  be 
made  both  of  the  financial  end  and  of  the  operating  end. 

In  Form  No.  65  attempt  is  made  to  show  all  the  items  neces- 
sary to  a  clear  understanding  of  the  former,  and  in  Form  No.  66 
of  the  latter  part  of  the  business.  In  the  first,  the  list  of  opera- 
tions will,  of  course,  be  printed  according  to  the  style  of  station  ; 
and  the  operating  expenses  may  be  given  in  as  much  detail  as 
desired,  or  as  little  as  is  here  shown.  This  form  will  show  the 
net  profit  for  the  month,  and  the  last  item  exhibits  the  profit 
for  operating  for  the  time  up  to  the  date  stated,  for  the  current 
fiscal  year. 

Form  No.  66  is  an  output-statement  summary  together  with 
an  estimate  of  the  unit  operating  expenses  for  the  same.  It 
shows,  first,  the  output  for  arc-lamps,  stated  in  arc-lamp  hours 
and  reduced  to  kilowatts ;  the  output  in  incandescent-lamp 
hours,  in  kilowatt-hours,  and  in  equivalent  of  arc-lamps  ;  and  the 
output  in  horse-power  of  motors,  in  kilowatts,  and  in  equivalent 
of  arc-lamps. 

It  is  only  necessary  to  use  the  equivalent  of  arc-lamps  in 
cases  where  more  than  one  standard  of  arc-lamp  is  used  ;  in 
such  cases  the  only  difference  in  cost  of  arc-lamps  of  the  differ- 
ent standards  being  in  the  fuel  and  carbons  consumed,  all  the 
other  items  of  expense  being  in  such  case  charged  up  per  arc- 
lamp  hour. 

Next  are  shown  the  various  operating  expenses  for  all,  sepa- 
rating them  into  the  direct  charges,  i.e.,  those  specific  items  that 
only  belong  in  one  department,  as  carbons  in  arc-lamp  depart- 


MONTHLY    SUMMARY    STATEMENTS. 


69 


FORM  No.  65. 
BLANK   ELECTRIC   LIGHT  AND   POWER  COMPANY. 
Financial  Statement. 
For  the  ending 


189 


Number  of  customers  this  date 

— 

— 

— 

— 

— 

Number  of  arc-lamps  connected 

Number  of  incandescent  lamps  connected 

Number  of  i6-c.p.  incandescent  lamps  equivalent 

Number  of  motors  connected 

Total  horse-power  of  motors  connected 

Amount  of  audited  vouchers  and  sundry  open  accounts 
Amount  due  from  delinquent  customers  (not  this  month) 
Amount  due  from  sundry  open  accounts  receivable 

payable 

Earnings.— From  arc-lamps 

From  incandescent  lamDS 

From  motors 

From  other  operating  sources 

Total  earnings  from  operation 

— 

— 

— 

— 

— 

Expenses.— Manufacturing 

Distribution          

freneral  exoensG   ... 

Mpt  inrnmp  from  oneration          

Income  from  sources  other  than  operation 

P'tvprl  rharfrp<;  and  deoreciation 

Mpf  hrnfit  for  the  month 

Net  profit  for — months  

... 

.... 

Approved. 


.  Secretary. 


Note.— Convenient  size,  8"  x  10". 


yo        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


Summary  of  Operations  for  the  month  of 


.189- 


OUTPUT  FOR  THE  MONTH 

. 

EQUIVALENT 

IN 

KILOWATTS 

EOUIVALENT  IN  ARC-LAMP-HOURS 

Lamp-hours,  Arc c.p. 

Lamp-hours,  Arc c.p. 

Lamp-hours,  incandescents 

• 

Electrical  horse-power  hours  Motors 

Total  output 

_ 

_ 

EXPENSES. 

Direct  charges 

Fuel  


All  other  expense  

Total  operating  expense  for  the  month. 
Total  fixed  charges  and  depreciation. 


Total  expense- for  the  month. 


OPERATING  EXPENSE.    ARC. 

iDirect  charges.   Carbons 

"  Globes 


All  other  arc  supplies. 


'■'  Trimmer.s  and  other  arc  labor. 

Total— 

Fuel,  proportion  of 


iProportion  of  all  other  expense- 


Total  arc  expense . 


Operating  expense  per  arc-lamp-hour. 
"  "        "     kilowatt-hour 


Fixed  charges  and  depreciation  per  arc-lamp-hour. 


els. 


cts. 


CO 
CD 

d 

z 


O 


OPERATING  EXPENSE.      INCANDESCENT. 

Direct  charges,  lamp  renewals 


Incandescent  supplies. 


"  Inspectors  and  all  other  incandescent  labor_ 

"  Total 

Fuel,  proportion  of    


Proportion  of  all  other  expense- 


Total  incandescent  expense. 


Operating  expenses  per  Incandescent  lamp  hour. 
"  "  "     kilowatt  hour 


arc-lamp-hour_ 


Fixed  charges  and  depreciation  per  incandescent  lamp  hour. 


cts. 


cts. 
cts. 


OPERATING  EXPENSE.    POWER. 

Direct  charges,   supplies  for  electric  power. 

"  labor 

Total 

Fuel,  proportion  of 


Proportion  of  all  other  expense. 


Total  electric  power  expense. 


Operating  expenses  per  electrical  horse-power  per  hour. 
"  "  "      kilowatt  hour 


arc-lamp-hour_ 


Fixed  charges  and  depreciation  per  electrical  horse-power  hour. 


cts. 
cts. 


cts. 


cts. 


Average  life  of  incandescent  lamps  for  the  month 

RULE:     Total  lamp-hours  of  output  of  incandescent  lamps-H 
Numbtr  c^f  renewals  =  Life  in  hours 


-hours 


Remarks: 


Signed,- 


.Supt. 


NOTE.  Convenient  size  8  'x  is' 


MONTHLY    SUMMARY    STATEMENTS.  7 1 

ment,  or  incandescent  renewals  for  incandescent  department, 
etc.;  fuel,  which  in  some  cases  has  to  be  especially  divided,  and 
as  it  is  a  large  item  is  well  kept  prominently  in  sight ;  and, 
lastly,  all  general  expense,  which  is  divided  among  the  different 
departments /r^  rata  by  the  amount  of  output  in  each. 

Next  come  the  Arc,  Incandescent,  and  Power  departments, 
with  expenses  in  detail,  stated  per  arc-lamp  hour,  per  incandes- 
cent-lamp  hour,    per   kilowatt-hour,    and    per    electrical  horse 
power  hour. 

So  far  very  few  central  stations  have  attempted  to  make  any 
sort  of  statement  similar  to  this,  excepting  in  those  cases  of 
municipal  plants  where  arc-lighting  only  is  used,  and  even  in 
those  cases  the  actual  accurate  output  is  seldom  kept  so  as  to 
be  available,  it  being  most  often  stated  in  nights  per  year  per 
lamp  instead  of  hours  per  year  and  nights  per  year. 

The  blanks  described  in  the  other  portions  of  this  book  can 
easily  be  made  to  show  the  output  of  a  station,  no  matter  how 
complicated  it  may  be,  and  the  classification  of  accounts  is  such 
as  to  readily  show  the  total  and  detailed  expenses  as  stated  on 
this  Form  No.  66. 

Until  station-men  more  widely  adopt  some  system  of  ac- 
counts that  will  show  the  accurate  unit  cost  of  work,  they  will 
never  be  able  to  improve  to  any  great  extent  on  the  methods  of 
manufacture  at  present  in  use. 

It  must  be  understood  that  the  foregoing  described  method 
of  accounting  is  not  advanced  as  new,  as  similar  ones  have  been 
in  use  for  a  long  time  by  railroads  and  other  large  corporations; 
it  has  only  been  the  object  of  the  writer  to  try  to  adapt  the 
methods  to  electrical-central-station  work  and  to  indicate  a  con- 
venient classification  and  analysis  of  accounts  for  that  purpose. 

Next  to  steam-engineers  it  is  probable  that  men  of  no  occu- 
pation, profession,  or  trade  cling  more  closely  to  old-fashioned 
methods,  or  such  as  they  were  first  taught,  as  do  bookkeepers ; 
in  fact  very  desirable  changes  in  methods  of  accounting  are  fre- 
quently abandoned  for  the  reason  that  they  offend  the  book- 
keeper in  charge,  and  to  break  with  him  would  often  involve 
serious  trouble  with  accounts. 

The  within-described  system  is  extremely  simple,  and  in 
many  cases  can  be  made  to  work  with  much  less  office  force 
than  any  of  the  older  methods,  and  is  decidedly  more  easy  for 
reference. 


72        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


APPENDIX   A. 
BOOKKEEPING   FOR   ELECTRIC  STREET   RAILWAYS. 

The  street  railways  having  been  so  long  organized  and 
being  strictly  a  cash  business,  the  accounting  is  very  simple 
when  properly  systematized.  They  have  also  been  more  or  less 
under  the  supervision  of  State  authorities,  who  have  exacted 
reports  which  necessitated  keeping  the  books  on  some  stated 
classification. 

It  is  doubtful  if  the  analysis  of  railway  accounts  as  set  forth 
in  the  annual  report  of  New  York  State  can  be  much  improved 
upon.  It  has  time  and  again  been  used  as  a  basis  by  companies 
in  other  States,  and  outside  of  a  few  new  accounts,  necessary 
after  changing  the  motive  power  to  electricity,  there  is  little  to 
be  desired. 

A  chart  is  herewith  presented  (No.  70),  which,  while  following 
the  outline  of  the  New  York  analysis,  contains  a  few  additions 
and  changes  which  it  is  thought  will  be  useful. 

As  in  the  central-station  books,  a  few  general  headings  are 
used,  and  these  are  again  divided  into  subheads  showing  more 
detail. 

The  general  books  will  be  very  much  like  those  described  for 
central-station  use,  excepting  the  change  of  headings. 

The  Ledger  remains  entirely  unchanged.  "Cash"  does  not 
need  the  columns  for  rebate,  and  the  "  Customers'  Accounts  " 
column  here  becomes  "Passenger  Earnings."  The  "Voucher 
Register"  remains  unchanged  on  the  credit  side,  and  the  debit 
side  is  changed  only  as  to  headings.  If  "Abstract  Books"  are 
used  (like  No.  73),  then  the  general  heads  as  indicated  by 
numbers  on  the  chart  are  used  for  the  Ledger,  and  the  items 
coming  under  each  such  head  are  carried  to  the  "  Abstract 
Books  "  of  the  different  departments. 

The  heads  for  the  Register  are  as  follows :  construction, 
equipment,  maintenance,  power  expense,  transportation  expense, 
general  expense,  sundries,  and  store. 


BOOKKEEPING    FOR    ELECTRIC    STREET    RAILWAYS. 


73 


FORM   No.  70. 

ANALYSIS   OF  ELECTRIC   STREET   RAILWAY   ACCOUNTS. 

f  Road-bed  and  track 
^       .       ..        I  Electrical  overhead  construction 
,.  Construction  \  po^gr  plant 

I.  Real  estate  and  buildings 
2.   Franchise  and  right  of  way 


3.  Equipment 


Earnings 


f  Motor-cars  and  fixtures 
]  Trail-cars 
'j  Other  rolling-stock 
[Miscellaneous  equipment 


1: 


1  From  passengers 
Earnings  from  operation -%      "      advertising 

I      "      sundry  sources 
5.  Sundry  earnings  outside  of  operation 

f  Buildings  and  fixtures 

Steam  or  water  power  plant 
I    Electrical  plant  in  station 
I    Sundry  power-plant  equipment 


Maintenance 


6.  Operating 

expense 


Power  expense 


J    Road-bed  and  track 
1    Pavement 
Electrical  overhead  construction 


Cars  and  vehicles 
Motors,  except  gearing 
(.  Gearing  and  trolleys 

Fuel 

Oil  and  waste 

Water  tax 

wages   ^  Dynamo-men  and  mechanics 
General  supplies 


Transportation  expense 


General  expense 


Fixed  charges,  or  deductions  from  net 
income  from  operation 


8.  Profit  and  Loss  account 


f  \  Motor-men  and  conductors 

I   Wages  ->  Watchmen,  starters,  and  switchmen 
I  Track  and  line  men 

Removal  of  snow  and  ice 

Damages  to  persons  and  property 

f  Salaries— officers  and  clerks  • 

I    Advertising  and  printing 
J    Legal  expenses 
1    Insurance  accrued 
i   Miscellaneous  office  expenses 
[  Franchise  charges 

Rentals  accrued 

Taxes         " 

License      " 

Interest  on  bonds  accrued 

Tolls  on  bridges 

Depreciation  on  plant 

Dividends  declared 


Balance-sheet  accounts 


'    (  I.  Construction  accounts 

<  2.  Franchise  and  right  of  way 

(  3.  Equipment 

9.  Cash  account 

10.  Store  account 

Resources     ■ 

II.  Open  accounts 

12.  Bills  receivable 

13.  Investments 

14,  Sinking-fund 

15.  Insurance  advanced 
lis.  Surplus  account 

■  17.  Capital  stock 

18.  Bonds,  mortgage  account 

19.  Rentals  payable 

20.  Taxes            " 

Liabilities 

21.  License        " 

22.  Wages          " 

23.  Interest        " 

24.  Dividends   " 

25.  Bills 

.  26.  Audited  vouchers  payable 

74        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


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BOOKKEEPING    FOR    ELECTRIC    STREET    RAILWAYS. 


75 


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76         CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS, 

As  the  accounts  are  much  like  those  of  a  central  station,  no 
attempt  will  be  made  to  describe  them  here. 

The  type  of  Register  is  shown  in  No.  72,  and  abstracts  are 
shown  in  No.  73  for  "Construction,"  "  Equipment,"  and  "Oper- 
ating Expense."  Form  No.  74  shows  the  form  of  voucher  cover 
recommended  for  use  with  "  Abstract  Book  "  and  Register. 

A  very  good  and  full  description  of  details  for  street-railway 
accounting  will  be  found  in  "  Street  Railways,"  by  C.  B.  Fair- 
child,  New  York. 


Form   No.  73. 


Number  and  Date. 


ABSTRACT    OF    OPERATING     EXPENSES 


BpONSl 


EQUI 

Gearing 

and 
Trolley, 

ious                Other 
nt.          Rolling  Stoc 

■ 

|f!l       1      »  ■ 

1 

1 

POWER     EXPENSE. 


^ 


!,  II  II 

Wages,  Wages,  En-  ^  qjj  ^^^ 

Dynamo-men,     gineers,  Fire-      Water  lax.         Waste 
Mechanics.       men,  I.aborers.  „ 

_ ^ . _ ii 


General 


Wages, 

ormen  and         ^Supplies, 
inductors.  '^'^ 


-■a  '-'"'-    -i-yr—j 


Fuel. 


i^ 


t— t 


;|J:  1 


1       II . 


=i==+= 


I 


EONS! 


(j earing  _  , 

and  -ous  Other 

Trolley.         ="*^-  Rolling  Stoc 


^ 


^^sE  Lir^-;^ 


OF   THE 


UNIVERSITY 


Jff 


Cauforhv^. 


BLANK  STREET  RAILROAD  COMPANY. 


CONSTRUCTION  AND  EQUIPMENT. 


MAINTENANCE     OF                                                                                        Total. 

EOUIPMENT.                                                              CONSTRUCTION.                                Total. 

Motors,         r,™..,,!         Electrical                                ii„,  ir„.i              Suiidiy                Mectric              Mcaui  of             F.iul  lui^;-                   nn..pa.{n.. 
cxcopV         5;"  •"'        O.orhe»i      I'a.racot.        j^'/^'iS         Power  p'.nl           Pl.nl  ir,           W.Kr.lo.o               ^,,.1                         SZ 
i-.a^g.        ^'''•''^'     CoDJtrocilon.                           ...d  Tr.tk.         £,„,,,„„,,            station.                  Plant,                l.„tu,..                      ^"P™"' 

MiscL-llaneous 

,  ,,h„                                                  Motor  Cars            Real  EsUte                                           ElccUical            Road-Bed 
o  tti;^«^„.b            Trail  Cars.                     and                          aod                  Power  Plant.            Overhead                and                   ^L,^M. 
Koiiing  Mocit.                                             Fialures.                Buildings.                                         Construction.            Track. 

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BOOKKEEPING     FOR    ELECTRIC    STREET    RAILWAYS. 


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78 


CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


I 


[Indorsement^ 


Rpo-iQfpr  Folin                  Voucher  No 

C.-B.  Folio  ...     Date  paid 189  . 

In  favor  of 

Chargeable  to 

Amounts  brought  up 

Transportation  Expense. 

Construction. 

1.  Road  bed  and  track .... 

25.  Wages— motor-men  and  conductors.. 

2.  Electrical  overhead  construction... 

26.  Wages— watchmen,       starters,      and 

3.  Power  plant 

A     Rpal  p<;tafe  and  buildinfrs     

27    Wages — track  and  linemen 

Equipment. 

29.  Damage  to  persons  and  property 

General  Expense. 

6.  Trail-cars 

n     CwYif^T  rollinp'-<;tock                        

30.  Salaries — officers  and  clerks 

31.  Advertising  and  printing 

Maintenance  of 

33.  Insurance  accrued 

9.  Buildings  and  fixtures 

34.  Miscellaneous  office  expenses  

10.  Steam  or  water  power  plant   

35.  Franchise  charges 

11.  Electrical  plant  in  station 

12.  Sundry  power-plant  equipment 

Sundry  Accounts. 

13.  Road-bed  and  track   

14.  Pavement 

15.  Electrical  overhead  construction. .. 

t8    Oearinff  and  troUevs 

Power  Expense. 

19.  Fuel 

20.  Oil  and  waste  

22.  Wages— engineers,  firemen,  laborers 

Total  of  this  voucher 

23.  Wages — dynamo-men  and  mechanics 

24.  General  supplies 

— 

Distribution  approved. 

Amounts  forward 

4 


PART   II. 
SUGGESTED    FORMS. 


In  starting  on  this  book  the  writer  was  much  puzzled  to  de- 
cide which  part  to  place  first,  the  "  Accounting  "  or  "  Suggested 
Forms,"  as  both  parts  are  of  a  necessity  started  at  the  same  time  ; 
but  as  the  "  Accounting  "  is  of  a  more  definite  nature  it  is  placed 
first,  this  the  second  part  being  devoted  to  the  "  Suggested 
Forms." 

While  the  within-described  forms  are  not,  perhaps,  the  ideal 
in  every  case,  they  are  the  outcome  of  much  tedious  work  on 
hundreds  selected  from  a  very  wide  collection,  and  are  certainly 
useful,  having  the  added  advantage  of  adhering  to  a  systematic 
plan  from  which  any  data  relating  to  the  output  or  expense  may 
be  compiled. 

Contrary  to  what  will  doubtless  be  the  opinion  of  the 
majority  of  readers,  the  forms  are,  by  a  considerable  number, 
less  numerous  than  the  list  in  use  in  most  of  the  larger  stations. 

The  first  matter  to  be  considered  after  the  formation  of  a 
lighting  company  is,  of  course,  the  organization  of  its  official 
force  and  employes.  Such  organization  will  depend  much  on 
local  conditions,  but  the  variation  is  not  so  very  much,  except- 
ing as  between  the  small,  medium-sized,  and  large  companies. 
Diagrams  Nos.  i  and  2  show  schedules  of  organization  that  have 
been  found  quite  desirable  for  some  time,  and  any  slight  varia- 
tion from  them  will  make  no  difference. 

The  organization  and  discipline  of  the  working  force  will 
take  a  little  time,  but  the  start  may  as  well  be  systematic  as 
otherwise.  As  the  forms  here  shown  are  expected  to  cover  a 
large  part  of  the  field  of  central  electric  stations,  with  the  excep- 
tion of  all  storage-battery  features,  and  as  it  is  not  positively 

79 


8o       CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


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SUGGESTED    FORMS. 


8i 


necessary  to  follow  any  prescribed  form  or  method  of  using  any 
of  them,  each  blank  is  separately  described. 

The  following  diagram   (No.  3)   is   introduced   to  show  an 
approximate  outline  of  a  system  to  follow  in  using  the  forms: 


r  Contract  Register, 
3 


'  Storekeeper's   [  ^tock  order,  6,  7 


Applica- 
tion, I,  2 


requisition, 
5 


Line  fore- 


J  Storekeeper's  receipt,  8,  9 


Foreman's  requisition  for  supplies,  10 
L  Lamp-order,  11     [Lamp-renewal  register,  12 
f  Time-card,  14 

Bills  of  material,  15,  16,  17,  18 

Pole  register,  ig 


man's  report,  ■{   Line  register,  20 


13 


Work- 
order, 
4 


-! 


Cable  fore- 
man's report, 
24 


Arc-circuit  register,  21 

Transformer  register,  -.-2 
L  Repair  tag,  23 
f  Time-card,  14 

Bills  of  material,  25 

Conduit  records,  26,  27,  28,  29 

General  Orders  for  Operation. 

Circuit-testing  report 30 

Cable-testing  report 31 

Complaint-slip 32 

Inspector's  report   33 

Engineer's  daily  report 34 

Dynamo-engineer's  daily  report. .   35 

Chief  engineer's  daily  report 36 

Chief  gateman's  daily  report 37  J 

T  •_  1  J   -1         J         1  1  I  Customer's 

Trimmers  daily  and  weekly  reports,  42,  43,  44 


DIAGRAM 
No.  3. 


Superintendent's 
daily  report. 


Output 
registers, 

39.  40 

Output 

register, 

arc,  41 


(      bill,  45 


L 


Meter-book,  46 


j  Customers'  bills, 

'        45.  47,  48,  49 


Supposing  the  company  to  be  ready  for  business,  its  general 
books  selected,  force  organized,  etc.,  the  next  and  most  necessary 
thing  is  to  get  work  for  it  to  do  :  this  comes  in  the  form  of 
applications  for  a  supply  of  current  made  out  on  Form  No.  i. 
No.  2  being  used  only  for  applications  for  increase  of  the  original 
supply. 

The  application  being  accepted  by  the  proper  ofificial  of  the 
company  becomes  a  contract,  and  as  such  must  be  entered  and 
recorded  on  the  "Contract  Register"  (No.  3). 

The  superintendent  makes  a  "Work-order"  (Form  No.  4) 
from  the  main  items  of  the  contract,  and  issues  it  to  a  construc- 
tion foreman  for  execution.  Previous  to  the  above,  however, 
it  is  necessary  that  the  supplies  for  executing  an  order  of  instal- 
lation of  equipment  should  have  been  provided  for  the  store- 
keeper :  the  storekeeper,  using  his  requisition  (Form  No.  5), 
calls  the  attention  of  the  proper  officials  to  the  need  of  such 


82        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

supplies,  and  the  material  is  ordered  by  the  general  manager  or 
Other  official  attending  to  the  purchasing,  using  forms  No.  6  or 
No.  7  as  may  be  the  most  convenient,  the  latter  being  mostly 
for  use  for  petty  local  supplies.  When  the  material  is  received 
at  the  storehouse  it  is  acknowledged  by  the  storekeeper  on 
Form  No.  8,  which  is  used  for  checking  up  orders,  invoices,  etc. 
Form  No.  9  is  used  merely  for  such  small  sales  of  material  as 
may  be  made  to  outsiders. 

The  supplies  being  provided,  the  line  foreman  or  other 
construction-man  orders  the  material  he  needs  from  the  store- 
keeper, using  Form  No.  10  ;  and  it  is  better  that  but  one  item  be 
written  on  a  card.  "  Lamp-order"  (No.  11)  is  used  by  custom- 
ers for  ordering  new  incandescent  lamps  to  replace  those 
destroyed  ;  these  orders,  being  a  receipt  as  well,  are  used  for 
charging  up  to  the  customers'  accounts  on  the  Ledgers  in  case 
lamps  are  not  supplied  free,  and  are  then  recorded  on  the 
"Lamp-renewal  Register"  (Form  No,  12)  so  that  all  the  vari- 
ous data  relating  to  lamp  renewals  may  be  available. 

During  the  progress  of  installation  of  equipment  the  "  Line 
Foreman's"  or  "Cable  Foreman's"  reports  (forms  Nos.  13  and 
24)  are  filled  up  and  turned  in  daily,  together  with  the  time- 
cards  for  each  employe  (Form  No.  14). 

At  its  completion  a  bill  or  bills  of  material  (see  forms  Nos. 
15,  16,  17,  18,  25)  are  made  up  as  embodying  the  full  and  total 
cost  of  supplies  and  labor  for  each  particular  piece  of  work. 

The  "Pole  Register  "  (No.  19),  "  Line  Register  "  (No.  20), 
"Arc-circuit  Register"  (No.  21),  and  "  Transformer  Register" 
(No.  22)  are  used  for  recording  any  and  all  data  concerning  poles 
in  place,  line-wire  strung,  the  course  of  circuits,  and  the  equipment 
connected  to  them.  Forms  Nos.  26,  27,  28,  and  29  are  used  in 
a  similar  manner  for  records  of  underground  circuits.  Repair 
tag  (No.  23)  is  fully  described  farther  on. 

During  the  installation  and  recording  of  equipments  the 
"  General  Orders  "  for  operation  are  issued  and  the  station  force 
organized,  ready  to  supply  current  to  consumers. 

Forms  from  No.  30  to  41,  both  inclusive,  are  used  for  report- 
ing on  these  "  General  Orders"  ;  each  is  explained  under  its  own 
name. 

Following  the  reports  of  operation  of  the  plant  come  the 
reports  for  the  amount  of  current  supplied  for  any  purpose, 
using  for  arc-lamp  supply  forms  Nos.  42,  43,  44,  and  for  incan- 


SUGGESTED    FORMS.  8^ 

descent  or  power  supply,  No.  46,  and  in  some  cases  No,  42. 
The  amount  of  supply  of  current  is  entered  directly  in  the 
"  Customers'  Ledgers"  from  the  above  reports,  and  bills  for  the 
same  are  made  from  those  books.  Forms  of  customers'  bills  are 
shown  in  Nos.  45,  47,  48,  and  49. 

In  connection  with  the  books  and  forms  here  described, 
the  one  feature  on  which  it  is  desired  to  lay  the  most  stress 
and  to  bring  prominently  before  the  mind  of  the  reader  is  the 
great  value  of  knowing  the  unit  costs  of  the  supply  of  current. 
Not  only  is  it  desirable  to  know  the  total  cost  per  electrical 
unit,  but  of  each  and  every  item  going  to  make  up  that  cost. 
By  many  it  is  deemed  impossible  to  do  this  with  sufficient 
accuracy;  but  when  one  considers  that  the  stoppage  of  the 
entire  business  for  a  week,  without  any  deduction  or  considera- 
tion of  such  fact  in  the  calculations,  would  be  an  error  of  less 
than  two  per  cent  figured  for  the  year,  it  is  seen  that  accuracy 
sufficient  for  all  purposes  is  easily  attained,  as  the  combined 
stoppages  of  all  the  daily  reports  would  scarcely  amount  to  a 
week's  shut-down  of  the  whole  station. 

While  the  kilowatt  is  the  unit  most  generally  in  use,  and  is 
the  one  positively  necessary  for  electricians,  it  is  quite  desirable 
that  some  less  technical  unit  be  used  in  connection  with  it  for  the 
convenience  of  the  company  officials.  Arc-lamp  hour  is  easily 
understood  by  the  layman,  and  is  easily  convertible  from  or  to 
kilowatts.  Incandescent-lamp  hour  is  also  a  practical  term  and 
easily  convertible,  and  as  many  companies  sell  current  on  the 
lamp-hour  basis  it  is  a  very  convenient  unit  for  use.  All  the 
above  terms  are  comparable  with  each  other  and  are  easily 
understood.  Where  arc-lamps  of  different  candle-power  are 
used  it  is  necessary  to  use  the  arc-hour  unit ;  for  the  expenses 
are  almost  the  same  for  any  size  of  lamp,  with  the  exception  of 
fuel  and  carbons, — the  latter  sometimes  being  the  same  cost  for 
any  of  the  lamps, — as  the  cost  of  small  sizes  may  be  made  up  by 
a  better  quality  used. 

Application  (forms  Nos.  i  and  2).  —  This  blank  takes  the 
place  of  the  large  and  formidable-looking  document  so  often 
used  as  a  contract  with  customers. 

As  a  simple  application  becomes  a  contract  when  the  condi- 
tions are  fulfilled,  it  is  in  the  opinion  of  the  writer  useless  to 
frighten  prospective  customers  by  the  sight  of  such  legal-appear- 
ing documents  as  are  generally  used. 


84        CF.NTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

Form  No.  i  is  thought  to  cover  all  points  not  subject  to 
special  conditions,  and  it  can  be  used  for  nearly  all  kinds  of 
service. 

Should  a  custoincr  apply  for  an  increase  in  his  supply  of 
current,  it  is  not  well  to  destroy  the  first  contract  ;  it  is  only  nec- 
essary to  have  him  sign  the  "  Increase  Application  "  (Form  No. 
2),  which  should  then  be  filed  with  the  original  application.  It 
is  convenient  to  have  No.  2  printed  on  paper  of  a  different 
color  from  the  other,  in  order  better  to  distinguish  them. 

Contract  Register  (Form  No.  3). — This  book  is  used  for 
recording  "Applications  "  for  current  (forms  Nos.  i  and  2)  after 
they  have  been  accepted  by  the  proper  ofTficial  and  have  thus 
become  contracts.  Columns  are  provided  for  the  contract  num- 
ber; date;  name  and  address  of  customer;  term  of  contract;  date 
started  service;  date  contract  expires;  rate  per  unit;  and  columns 
for  the  proper  distribution  of  equipment :  this  last  can  be  reca- 
pitulated, showing  the  amount  of  apparatus  of  all  kinds  connected 
for  service.  Wiring  of  buildings  and  the  installation  of  all  ap- 
paratus, excepting  perhaps  arc-lamps  and  transformers,  is  grad- 
ually working  into  the  hands  of  electrical  contractors,  the 
station  companies  furnishing  only  the  street-service  connection 
and  current.  In  smaller  cities  and  towns  this  is  not  yet  the 
case,  however,  and  it  is  therefore  well  to  keep  the  cost  of  the 
installation  on  the  same  contract-book.  Columns  have  been 
provided  for  this  purpose.  Everything  from  the  outside  line  to 
and  into  the  building  should  be  included  in  this  cost,  trans- 
formers and  arc-lamps  being  included  in  the  list.  The  writer  is 
much  in  favor  of  charging  the  labor  and  smaller  items  directly 
to  "  Expense,"  in  case  the  whole  installation  is  not  paid  for  by 
the  customer. 

Work-order  (Form  No.  4). — In  order  that  all  expenditure 
may  be  charged  to  the  proper  account,  it  is  necessary  to  desig- 
nate in  some  manner  the  work  that  is  to  be  done ;  for  this 
purpose  a  written  order  should  be  issued  for  all  work  requiring 
material  and  labor,  and  all  reference  to  that  job  should  be  made 
by  the  order  number  stated  in  that  order. 

General  Orders  for  routine  work  should  be  issued  by  the 
superintendent  when  the  system  of  reports  is  first  introduced, 
and  should  be  posted  on  a  covered  bulletin-board  in  a  conspic- 
uous position  accessible  to  all  the  help.  Each  order  is  issued 
for  a  regular  branch  of  the  work,  and  the  order  number  given 


SUGGESTED    FORMS. 


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86         CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


[Indorsement'] 

Application  No 

Dated 189 

Name  

Street. 

Started   Burning  189 

Expires 189 

Work-order  No Issued  189 


CONDITIONS. 

ist.  That will  exercise  due  care  for  the  protection  of  the  lamps  and  other 

equipments,  and  be  responsible  for  the  safe-keeping  of  the  same  inside  the  building, 
allowing  no  person  access  thereto,  except  your  employes  who  show  Company  Badge. 

2d.  That  if  payment  be  not  made  as  herein  agreed,  the  whole  amount  of  this 
contract  shall  thereupon  become  due  and  payable. 

3d.  That  should  the  service  of  current  be  continued  beyond  the  term  of  this  contract 

for   days,  and    no   notice   of   discontinuance  be  given  in  writing  to  said   Blank 

Electric  Light  and  Power  Company,  then  it  is  understood  and  agreed  that  such  con- 
tinuance shall  operate  as  a  renewal  of  this  contract  for  the  same  time  and  at  the  same 
prices  as  first  contracted  for. 

4th.  That  all  expense  of  alterations  in  the  position  of  ihe  lamps  or  other  equipments 
made  at request  shall  be  paid  for  by 

5lh.  That  any  failure  on  the  part  of  the  Blank  Electric  Light  and  Power  Com- 
pany to  furnish  said  current  shall  not  cancel  this  contract,  nor  render  said  Company 
liable  for  damacres  beyond  a/ro  rata  deduction  from  its  bills  for  the  actual  time  of  such 
failure. 

6th.  That  claims  for  non-service,  to  be  valid,  shall  be  made  in  writing  to  the  manager 
within  one  week  of  the  time  when  such  non-service  has  occurred. 

7th.  That  the  Blank  Electric  Light  and  Power  Company  is  hereby  released  from  all 
claims  on  account  of  damage  by  fire  when  the  placing  of  the  lamps  or  other  equip- 
ments inside  the  building  is  done  in  accordance  with  the  rules  of  the  Board  of  Fire 
Underwriters;  and 

8th.  That  the  subscriber  will  grant  to  your  Company  all  necessary  privileges  for 
introducing  and  maintaining  said  lamps  or  other  equipments  and  wires;  the  placing 

of  the  lamps  and  equipments  and  furnishing  lights  by  you  is  the  consideration  for 

agreement  herein. 


SUGGESTED    FORMS. 


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88        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


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SUGGESTED    FORMS. 


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SUGGESTED    FORMS. 


91 


should  thereafter  be  used  on  all  time-cards  and  requisitions  for 
materials  used  on  that  order.  Following  are  a  few  of  the  more 
important  divisions  for  which  general  orders  should  issue,  viz. : 
steam-engine  department ;  fire-room  ;  dynamo-room  ;  general 
repairs;  trimming;  inspecting;  ofifice.  Other  departments  will 
suggest  themselves  in  each  case. 

Orders  for  Installation  or  Removal  should  be  issued  on 
this  same  blank  (No.  4),  and  if  the  business  is  large  enough  to 
warrant  it,  special  rubber  stamps  should  be  made  like  diagrams 
a,  b,  c,  d,  herewith,  which  cover  all  necessary  points  and  used  on 
the  blank  make  things  plainer  and  save  time. 

DIAGRAM  A. 

Install  on  [remove  from]  premises  of 

No Street,  as  per  application  number 

arc-lamps [series  lamps]  of c.p.  to  be  placed  outside  [inside]. 

To  burn  until  o'clock  m.  days,  for  months. 

Start  to  burn  on  189    on  circuit  number 

Trimmer , Inspector...    

Recorded 189      in  Circuit  Register page 

Lighting  Register  page  by 


DIAGRAM  B. 

I nstall  on  [remove  from]  premises  of 

No Street,  as  per  application  number 

c.p.  incandescen  t  lamps. 

To  burn  until  o'clock  m.  days,  for  months, 

on  meter  [on  contract]  rates. 

Start  to  burn 189    on  main  number 

Inspector 

Recorded 189    in  Circuit  Register page 

Lighting  Register  page  by 


DIAGRAM   C. 

Install  on  [remove  from]  premises  of. 

No Street,  as  per  application  number 

motor make  volts  H.P. 

Maximum  current  will  be amperes. 

To  run  from  o'clock  m.  to  o'clock  m.  days,  for  months, 

on  meter  [on  contract]  rates. 

Start  motor 189    on  circuit  number 

Inspector 

Recorded 189    in  Circuit  Register  page 

Power  Register  page  by .■ 

DIAGRAM   D. 

Make  subsidiary  connection  with  premises  of 

No Street,  as  per  application  number 

Connect  onto  circuit  No from  [manhole]  distributing-bo.x  located  opposite  No 

on side  of Street,   feet  from  curb. 

Recorded 189       in  Conduit  Record page 

by 

[The  above  diagrams,  A,  B,  C,  D,  are  for  rubber  stamps  and  must  fit  the  blank  space 
between  Signed  and  Signed  on  Work-order  Form  No.  4.] 


92        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

Storekeeper's  Requisition  (Form  No.  5). — This  blank  is 
used  by  the  storekeeper  to  notify  the  management  of  the  need 
of  material  and  supplies  for  the  storeroom,  which,  after  its 
approval  by  the  general  manager  or  other  official,  is  authority 
for  the  order  of  the  stated  material  by  the  proper  official. 


No    .. 

Date 

Order  from  < 

To  be  shipped  via 

Articles  Wanted. 


FORM  No.  5. 

No.  Requisition. 

189 

Mr Superintendent. 

The  following  articles  are  needed  from 


To  be  shipped  via. 


Storekeeper. 

Approved General  Manager. 

Ordered  ..   189... 

Order  No 


Stock-order  (Forms  Nos.  6  and  7). — Form  No.  6  is  to  be 
used  in  ordering  material  after  the  approval  of  the  requisition. 
It  is  most  convenient  when  made  with  carbon  duplicating-sheet, 
which  saves  one  writing  of  the  order.  The  column  on  the  stub- 
sheet  headed  "  Requisition  Number  "  is  to  be  filled  in  separately 
after  tearing  out  the  original.  Form  No.  7  is  for  use  locally  for 
petty  supplies. 


FORM  No.  6. 


No. 


.189. 


M. 


Please  ship  to  us  via. 
the  following  material : 


Use  the  number  0/  this  order  on  your  bill. 


BLANK   ELECTRIC   LIGHT   AND  POWER   COMPANY, 
by 


SUGGESTED    FORMS. 
FORiyi   No.  7. 


No. 


.189 


To.. 
For 


By. 


h  . 

X  > 

O  Z 

y  O 

bi  K 

■J  > 

«  O 


No 

M 

Please  deliver  to. 


.189. 


Approved. 


.Supt. 


Preserve  this  order. 


Storekeeper's  Receipt  for  Supplies  (Forms  Nos.  8  and  9).— 
The  first  of  these  is  for  use  in  notifying  the  office  that  certain  sup- 
plies have  been  received  at  the  storehouse,  and  is  useful  in  check- 
ing up  requisitions,  orders,  and  invoices,  one  of  the  phrases  "  to 
apply  on,"  "in  completion  of,"  being  ruled  off,  whichever  ap- 
plies.  Form  No.  9  is  a  receipt  taken  by  the  storekeeper  for  any 
material  furnished  to  outside  parties. 


FORM  No.  8. 

i8g . . . . 

General  Manager. 

There  has  been  received  at  the  storehouse  to-day  the  following  material  from 


on  our  Order  No 

To  apply  on  [in  completion  of]  Requisition  No. 


.Storekeeper. 


FORM   No.  9. 


.189. 


M. 


Received  in  good  order  from 

BLANK   ELECTRIC   LIGHT   AND 
POWER   CO. 


Also  received  duplicate  of  this  receipt. 
Delivered  by  |  Received  by 


M. 


.189  .. 


Received  in  good  order  from 

BLANK   ELECTRIC   LIGHT  AND 
POWER  CO. 


Received  by. 


Foreman's  Requisition  for  Material  (Form  No.  10). — One 
of  these  blanks  must  be  filled  out  for  any  material  wanted  of 
the  storekeeper,  and  by  the  signature  of  the  person  ordering  it 
becomes  the  storekeeper's  receipt  for  the  same. 


94        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

In  every  case  the  "  Work-order  "  number  or  other  designation 
of  the  job  must  be  stated,  so  that  the  material  may  be  charged 
to  the  proper  person  or  account. 

It  is  much  the  best  to  make  but  one  entry  on  a  blank. 

In  some  cases  it  is  well  to  have  an  additional  line  below  the 

foreman's  signature,  as  follows  :  "Approved, , 

General  Manager  [or  Superintendent]." 

FORM   No.  10. 
BLANK   ELECTRIC   LIGHT  AND  POWER   COMPANY. 


.189.. 


STOREKEEPER: 
Deliver  to  the  bearer  for  use  on  Order  No or 


Signed Foreman. 


Lamp-order  (Form  No.  1 1). — This  blank  answers  for  both 
order  and  receipt  when  filled  out  and  signed  by  the  customer. 
If  lamp  renewals  are  charged  for,  the  number  and  value  can  be 
charged  directly  to  the  customer's  account,  and  the  number  and 
size  of  lamps  entered  in  the  renewal  register  (No.  12). 

FORM  No.  11. 
LAMP-ORDER. 


.189 


M. 


No Street. 


Candle-power. 


Returns. 
Style.... 
Wants... 
Style.... 


8 

10 

.6 

20 

25 

32 

Total. 


Received  the  above  lamps  at  o'clock 189 

Signed 

Lamp-renewal  Register  (Form  No.  12). — This  record  af- 
fords all  data  for  determining  the  following  results,  viz. :  the 
monthly  number  and  value  of  renewals ;  the  customers  who  re- 
quire the  most  renewals ;  the  time  of  year  in  which  the  highest 


SUGGESTED    FORMS. 


95 


breakage  occurs ;  the  proportion  of  renewals  to  the  number 
connected ;  and  a  basis  for  calculating  the  average  life  of  all 
lamps.  A  column  for  the  number  of  lamps  connected  is  in- 
cluded in  each  month  to  care  for  any  changes  taking  place 
during  that  time.  The  book  can  be  made  with  a  clipped  leaf  so 
that  the  names  need  be  written  but  once  a  year. 


FORM  No.  12. 

INCANDESCENT-LAMP  RENEWAL  REGISTER. 


[Left-hand  page.] 


a 
B 

1-1  u 
rtC 

H 

VTn 

nth  o 

f 

eft 
6 

Month  of 

a. 

B 

H 

Name 

of 

Consumer. 

Number  of  each 
Candle-power. 

Number  of  each 
Candle-power. 

Number  of  each 
Candle-power. 

lO 

i6 

20 

25 

32 

50 

65 

— 

— 

10 

16 

20 

25 

32 

1 
5065 

— 

10 

,6 

20 

25 

32 

50 

65 

— 

Am'ts  bro't 
forward. 

[Right-hand  page.l 


^fnnth  of 

a 
g 

H 

Month  of 

eft 

a 

a 

Mn 

nth  of 

) 

¥ 

Q. 

B 

Number  of  each 
Candle-power. 

Number  of  each 
Candle-power. 

Number  of  each 
Candle-power. 

Remarks. 

-> 

H 

10 

16 

20 

25 

32 

50 

65 

— 

— 

10 

16 

20 

25 

32 

50 

65 

- 

— 

10 

16 

20 

25 

32 

50 

65 

— 

*  This  leaf  can  be  clipped  off  here  so  that  names  need  be  written  but  once  a  year. 

Line  Foreman's  Report  (Form  No.  13).— This  blank  is  to  be 
filled  out  by  line  foremen  on  all  construction  of  or  repairs  to  pole- 
lines  in  all  cases  where  the  job  cannot  be  completed  in  one  day, 
and  the  time  and  expense  entered  on  the  regular  "  work-order." 
When  the  job  is  finished  the  last  one  of  these  reports  must  be 
attached  to  the  "  work-order"  issued  for  the  job  and  the  whole 
turned  into  the  ofifice.  The  clerk  will  then  enter  all  the 
reports,  including  the  last  one,  on  the  "  work-order,"  which  will 
thus  have  a  complete  record  of  the  cost  of  that  particular  job. 
Time-tickets  with  this  job  number  can  also  be  checked  off  by 
the  line  foreman's  reports. 


96 


CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


FORM   No.  13. 

BLANK   ELECTRIC   LIGHT  AND  POWER  COMPANY. 

Report  of  Line  Foreman. 


Order  No. 


Weather  at  12  o'clock  noon. 


be 


a 

o-Q 


No.  Poles 

Erected 

[Removed]. 

Height 

above 

Ground. 

Cross-arms 

put  on. 

Location 

on  Street. 

2- 

piD. 

4- 

pin. 

6- 
pin. 

8- 
pin. 

10- 
pin. 

From 

To 

Side. 

Employes. 

No. 

. . .  Foreman  —  hrs.  ® 

...M:  ...    "  "  . 

Men  ....  "  "  . 

.Men  ....  "  "  . 

.Men  ....  "  "  . 

...Trucks     ...     "  *'  . 


t/5  J) 

■a  3 

Type  of 
Insulation. 

New  Cir- 
cuit 
Number. 

Attached 
to  Circuit 
Number. 

Location 

on  Street. 

From 

To 

Side. 

Employes. 
No. 

. .  Foreman    hrs.  ® . 

..Climbers     ....   "     "  . 
.  .Ground-men  ..  "     "  . 


.Trucks 


A 


U 


Pole  No. 


on... 


side  of 

Street, 

facing  

Locate  pins  and  wires  on  this  diagram. 


Remarks. 


Signed Foreman. 


Time-card  (Form  No.  14). — This  is  a  small  ticket  to  be 
filled  out  by  each  employe  each  day  and  returned  to  the  office, 
where  it  may  be  copied  into  a  time-book,  on  the  pay-roll,  or  filed 
away.  Charge  can  also  be  made  to  the  proper  department  for 
the  man's  time. 

If  he  is  engaged  on  routine  or  operation  work  he  uses  the 
number  shown  on  the  "  general  order  "  issued  for  that  department; 
for  any  other  work  he  uses  the  number  of  the  "  work-order  "  issued 
for  the  special  purpose.  A  separate  card  must  be  made  out  for 
each  job  he  has  worked  at  during  the  day.  Whlie  this  may 
seem  an  unnecessary  trouble  for  small  stations,  it  is  a  decided 
convenience,  places  the  responsibility  for  the  man's  time,  locates 
the  expense,  and  makes  a  good  reference. 


SUGGESTED    FORMS. 


I 


97 


It  is  more  convenient  to  have  "  Construction  "  time-cards  of 
different  color  from  those  for  "  Operation." 

FORM  No.  14. 

Blank  Electric  Light  and  Power  Company. 

189 

Time-card  for  24  hours  ending  7  A.M.,  this 
date. 

THIS  CARD  MUST  BE  IN  OFFICE  BEFORE  8  A.M. 

Name 

Occupation 


MAKE  BUT  ONE  ENTRY  ON  THIS  CARD. 


Location  of 

Job. 

[Order  Number.] 


Hours 
Regular. 


Hours 
Extra. 


Rate. 


Amount. 


Approved, 


.  Foreman. 


Forms  Nos.  15,  16,  17,  18,  and  25  are  bills  of  material  used  on 
installations  of  various  kinds,  and  are  to  be  attached  to  and  re- 
turned with  the  work-order  issued  for  the  installation  or  removal. 

Pole  Register  (Form  No.  19). — This  will  be  found  a  most 
convenient  record.  A  careful  survey  should  be  made  and  all 
the  points  filled  in  as  per  headings.  From  this  record  the  length 
of  any  circuit  and  the  length  of  wire  necessary  for  new  ones  can 
be  calculated,  and  an  inventory  of  the  entire  pole-line  made  to  a 
nicety. 

Care  should  be  taken  to  number  consecutively  all  the  poles 
on  each  street,  starting  at  the  end  nearest  the  station  or  main 
line;  this  assists  in  hunting  a  pole  when  only  the  street  name  is 
given. 

Poles   should   be   entered    under  the  proper  street   heading, 


X)8        CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

according  to  consecutive  number,  and  four  or  five  lines  left  for 
future  changes.  If  poles  are  inserted  in  the  line  between  num- 
bers, they  can  be  lettered  after  the  first  number :  say  the  new 
pole  is  between  poles  54  and  55,  then  call  it  No.  54^. 

Line  Register  (Form  No.  20). — This  book  is  for  the  pur- 
pose of  registering  the  location  of  circuits  on  poles,  and  has  a 
diagram  of  all  attachments  to  every  pole  where  there  is  any 
change  made  in  the  direction  or  location  of  wires. 

This  record  should  always  be  kept  complete  and  revised, 
whether  ever  used  outside  the  office  or  not,  as  it  avoids  trouble 
from  the  sudden  leaving  of  the  only  lineman  who  carries  the 
combination  in  his  head. 

Arc-circuit  Register  (Form  No.  21). — This  book  should  be 
used  in  every  station  having  more  than  two  circuits,  and  is  a 
positive  necessity  in  very  large  stations.  The  form  herewith 
covers  about  all  points  necessary  to  know  about  an  arc-circuit, 
and  if  a  map  is  used  for  each  circuit  in  connection  with  this 
book  the  record  will  be  very  complete.  It  shows  location  of  and 
make-up  of  the  circuit,  and  shows  the  itemized  and  total  load. 

Changes  are  made  by  ruling  off  and  carrying  forward,  and 
when  too  badly  cut  up  transfer  to  clean  page.  In  book  form 
the  entire  history  of  a  circuit  is  on  record. 

Incandescent  or  Power  Register  (no  form).  —  Outside 
of  the  regular  customers'  list,  contract  record,  and  for  alternating 
circuits  the  "  Transformer  Register  "  (Form  No.  22),  there  is  very 
little  use  trying  to  do  with  anything  but  a  good  map.  The  lines 
should  be  well  laid  out  on  maps  drawn  to  large  scale,  and  in 
case  of  underground  lines  should  give  the  exact  location  of  all 
boxes,  joints,  or  other  connections ;  locating  them  by  giving  the 
distance  from  curb,  and  direction  and  distance  from  the  exten- 
sion of  the  nearest  building-line.  For  overhead  lines  the  con- 
nections from  circuit  to  buildings  are  plainly  marked  on  the 
map,  stating  the  house  number  at  end  of  connection. 

Transformer  Register  (Form  No.  22). — Each  transformer 
as  it  is  sent  out  of  the  station  should  be  numbered  in  a  conspicu- 
ous manner  with  a  good-size  stencil;  it  should  then  be  entered, 
as  soon  as  installed,  in  the  "  Transformer  Register,"  together  with 
the  name  of  the  first  customer  cut  in  on  it ;  the  number  of 
lamps  wired,  with  the  name  of  maker ;  and  the  capacity.  Should 
other  customers  be  cut  in  on  the  same  transformer  later  on,  the 
name  .and  number  of  lamps  wired  only  will  need  entering.     The 


SUGGESTED    FORMS. 


99 


Arc. 


FORM  No.  15. 


BLANK  ELECTRIC   LIGHT  AND  POWER  COMPANY. 


.  Supt. 


The  following  named  material  and  labor  has  been  used  at  [removed  from]  the  premises  of 


No 

Quantities  approved, 


.St.,  as  per  your  Work-order  No. 


.  Storekeeper. 


.Foreman. 


Material. 

Quan- 
tity. 

Price. 

Amount 

Material. 

Quan- 
tity. 

Price. 

Amount 

Arc-lamps:  single,  double 
Series     lamps,      candle- 
power           

Hoods 

Globes 

Amount  brought  for- 
ward  

Wire 

Series  socket  and   board 

Outrigger  or  fixture 

Arc  cut-out  

Poles 

Poles  

Cross-arms,       pins 

Pole-steps 

Cross-arm  bracesand  bolts 
Mast-arms 

Total  property 

Total  material . . 

Pins  or  brackets 

Labor. 
[Names  of  Men]. 

Hours. 

Rate. 

Glass  insulators 

Floor  insulators 

Porcelain  insulators 

Porcelain  circuit-breakers 
Rope 

Foreman 

Pulleys,       number        of 
sheaves           

<>n\r\pr 

Truck 

Lag-screws 

Total  labor 

Amount  forward 

Total  cost 

Locate  connection  on  the  diagram  on  the  back  of  this. 


lOO      CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


SUGGESTED    FORMS. 


lOI 


Incandescent. 


FORM   No.  16. 


BLANK  ELECTRIC  LIGHT  AND   POWER  COMPANY. 


.  Supt. 


The  following  named  material  and  labor  has  been  used  at  [removed  from]  the  premises  of 


No 

Quantities  approved, 


.St.,  as  per  your  Work-order  No. 


.Storekeeper. 


.Foreman. 


Material. 


Incandescent  lamps 

Sockets :     key,     keyless, 

wall 

Wall-plugs 

Main  cut-outs,  location 

Branch  blocks 

Chandelier  cut-outs 

Rosette  cut-outs,  style 

Main  switches 

Branch  switches 

Gas-spars 

Shades 

Shade- holders 

Electrolier    fixtures    and 

brackets  (see  bill) 

Meter  No.  

Capacity  amperes. 

Factor 


Total  property. 


Quan- 
tity. 


Price. 


Remarks. 


Amount 


Material. 

Quan- 
tity. 

Wire 

Silk  cord.  No. 

Cotton  cord 

Cleats 

Moulding 

Screws 

Nails 

Solder 

Resin  or  acid 

Tape 

Tubing 

Rubber     bushings : 

hard,  soft 

Insulating  -  joints, 

style           

Adjustable  balls 

Floor  insulators 

Putty 

Charcoal 

Paint 

Fuse 

Total  material.. 

Labor. 
[Names  of  Men.] 

Hours. 

Foreman 

Truck 

Total  labor 

Total  cost 

Price. 


Rate. 


Amount. 


Locate  connection  on  the  diagram  on  the  back  of  this. 


102     CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


SUGGESTED    FORMS. 


103 


Transformer. 


FORM  No.  17. 


BLANK  ELECTRIC  LIGHT  AND   POWER  COMPANY. 


.i8g.... 


.Supt. 


The  following  named  material  and  labor  has  been  used  at  [removed  from]  the  premises  of 


No 

Quantities  approved. 


.  St.,  as  per  your  Work-order  No. . . 


.Storekeeper. 


.  Foreman. 


Material. 

Quan- 
tity. 

Price. 

Amount 

Material. 

Quan- 
tity. 

Price. 

Amount 

Transformer,  type 
Capacity 

Transformer-irons 

Transformer-box 

Primary  switch,  type 

Poles 

Poles 

Amount  broughtfor 
ward 

Glass  insulators 

Porcelain  insulators 

Porcelain     circuit  - 
breakers 

Tree  insulators 

Pins  and  brackets. . . 

Tape 

Cross-arms 

Pole-steps 

Solder 

Cross-arm  braces  and  bolts 
Rreak-arms 

Screw-eyes 

Lag-screws 

Paint 

Screws 

Nails 

Spike 

Wall- brackets 

Fuse 

Total  property 

Total  material.. 

Wire 

Labor. 
[Names  of  Men.] 

Hours. 

Rate. 

Truck 

Total  labor 

Amount  forward 

Total  cost 

Locate  connection  on  the  diagram  on  the  back  of  this. 


104     CENTRAL    STATION    BUOKKEEPING    AND    SUGGESTED    FORMS. 


SUGGESTED    FORMS. 


T05 


Motors. 


FORM  No.  18. 


BLANK   ELECTRIC   LIGHT   AND   POWER   COMPANY. 


189. 


.  Supt. 


The  following  named  material  and  labor  has  been  used  at  [removed  from]  the  premises  of 


No 

Quantities  approved, 


.  Storekeeper. 


.St.,  as  per  your  Work-order  No. . .   . 
Foreman. 


Material. 


Motor,  type  : 

Constant  current  ( 

Constant-voltage  ' 

Horse-power 

Voltage 

Amperes 

Maximum  current 

Ma.ximum  voltage 

Maker's  name 
Main  switch 

Location 
Main  tuse-box 

Location 

Capacity 

Volt-meter 

Ampere-meter 

Meter  No 

Capacity 

Factor 

Location 


Quan- 
tity. 


Total  property. 


Price.  Amount; 


Material. 


Wire 

Pins  and  brackets  . . 

Glass  insulators 

Porcelain  insulators 
Porcelain      circuit  - 

breakers 

Tubing 

Tape 

Solder 

Screws 

Nails 

Lag-screws 


Quan- 
tity. 


Price, 


Amount 


Total  material. 


Labor. 

[Names  of  Men  ] 


Foreman . . . 
Truck     . .  . 


Hours. 


Total  labor. 


Total  cost 


Rate, 


Locate  connection  on  the  diagram  on  the  back  of  this. 


Io6     CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


SUGGESTED    FORMS. 


107 


Subsidiary  Connection.  FORM  No.  25. 

BLANK    ELECTRIC    LIGHT    AND    POWER   COMPANY. 


.  i8g  . 


.Supt. 


The  follo'ving  named  material  and  labor  has  been  used  at  [removed  from]  the  premises  of 


No 

Quantities  approved, 


St.,  as  per  your  Order  No. 


...Storekeep 

er. 

.  Foreman 

Material. 

Quantity. 

Price. 

Amount. 

Labor. 
[Names  of  Men.] 

Hours. 

Rate. 

Amount 

Cable,  type           

Gauge  number 

Joint-insulalion 

Sleeve-joints,  copper. 

Foreman 

Jointer 

Plumber 

Sleeve-joints,  lead 

T-joints,  copper  

T-joints,  lead 

Solder 

Primary  fuse-box 

Location 
Primary  switch 

Truck 

Location 

Total  labor  .... 

Total  material 

Total  cost 

Locate  the  connection  on  this  diagram. 
Note. — Convenient  size,  8"  x  lo",  in  pads. 


FORM  No.  19. 
POLE   REGISTER. 
St.,  commencing  at. 


Pole 

No. 

Loca- 
tion. 

Date 
Erected. 

Height 

in 
Feet. 

Kind 

of 
Wood. 

Number  and 
Description 
of  Cross- 
arms  or  Other 
Attachments. 

Number 

and 

Description 

of  Wires 

Carried. 

Distance  to  and  Number 
of  Ne.xt  Pole. 

North 

East 

South 

West 

Note. — Convenient  size  page,  12"  wide,  with  21  lines,  in  books,  half  bound,  cloth. 


loS     CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


FORM   No.  20. 
LINE  REGISTER. 


]._J 




,1,1" 

!        1        :        I        1 


*  1  r  I  I 

I  I  I  I 

L__.L__..L_._  !__   I. 


Note. — Book  folds  here  ;  this  page  same  size  as  upper  page. 

Note. — Draw  full  line  over  dotted  line  for  all  cross-arms  on  pole,  to  take  in  as  many  pins 
as  the  cross-arm  holds  ;  drawing  line  across  the  pole  if  the  arm  is  on  the  side  toward  you,  and 
filling  out  line  of  pole  if  the  arm  is  on  opposite  side. 


Pole  No on. 

Facing 


.Street. 
.Street. 


SUGGESTED    FORMS. 


109 


FORM   No.  21. 
ARC-CIRCUIT   REGISTER. 

Starting  at  station,  positive  runs  to to 

to to to to 

to to to to 

to to to to 


Circuit  No 

Make  of  wire 

Gauge  of  wire 

Total  length ft. 


7  Nights. 

6  Nights. 

Saturdays  or  One 
Night  Only. 

Total. 

Location 

of 

Installation. 

Q 
< 

< 

a.' 



< 

Motors. 

Q 
< 

< 

Z 

< 

Motors. 

Q 

< 

bfl 

< 

s 

0,' 

a 

< 

■ 

Motors. 

0. 
B 

Motors. 

d 

a 
X 

d 

d 
2; 

d 

Pu' 

Note. — Convenient  size,  8"  high,  10"  wide,  in  books,  loose  bound 

location  should  be  explicitly  stated,  such  as,  "  on  pole  in  front  [or 

back]  of  No Street,"  or  "  on  side-wall  of  building," 

"  in  tower,"  etc.  Transformers  should  be  numbered  consecu- 
tively and  entered  under  the  proper  feeder  or  circuit  number. 
An  index  to  the  location  of  each  number  will  be  necessary  when 
a  great  many  transformers  are  in  use. 

This  record  also  furnishes  a  good  inventory  of  transformers 
and  lights,  and  will  be  found  otherwise  convenient  for  refer- 
ence. 

FORM  No.  22. 
TRANSFORMER  REGISTER. 


Circuit  or  Feeder  No. 


Name  of 
Consumer. 


Location 
of  Trans- 
former. 


Number 

of 
Trans- 
former 


Transformer  Capacity  in 
i6c.p.  Lamps. 


5   10  15  20  25  30  40  50 


Lamps  Wired  on  Each 
Transformer. 


10  16  20  25  32  50 


Note.— Convenient  size,  12"  wide,  26  lines,  in  books,  half  bound,  cloth. 

Repair  Tag  (Form  No.  23). — This  is  to  be  fastened  to  any 
arc-lamp  or  transformer  that  is  brought  in  from  the  circuit  for 
repairs,  and  is  useful  in  tracing  the  trouble  and  cost  of  repair. 
Similar  tags  are  very  convenient  for  attaching  to  motors  or  any 
other  piece  of  apparatus  brought  in  for  repairs. 


no     CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


FORM   No.  23. 


Sgl.        Dbl 

Lamp  [ Transformer}  No 

Taken  in 189 

From 

No Street 

Circuit  No 

Trimmer 

Inspector 

Why  returned : 

Work-order  No 

Repaired  by 

Turned  in  to  storekeeper 

189 


SUGGESTED    FORMS. 


Ill 


Cable  Foreman's  Report  (Form  No.  24). — This  blank  is  to 
be  used  by  foremen  on  cable  or  underground-line  work  in  the 
same  manner  as  No.  12  is  used  for  pole-lines. 


Order  No. 


FORM    No.  24. 
BLANK   ELECTRIC   LIGHT  AND  POWER  COMPANY. 

Report  of  Cable  Foreman. 
Weather  at  12  o'clock  noon  189 


No.  Feet 
Cable 

Drawn  In 
or  Out. 


B.  &S. 
Gauge. 


Type  of 

In- 
sulation. 


Cable- 
circuit 
Number. 


Location. 
[On  what 
Street  or 
Avenue. J 


Side 

of 

Street. 

Number 
Joints 
Made. 

Name 

of 

Insulator. 

Name 

of 
Plumber. 


I 


Diagram  ofManhole. 

Show  on  this  diagram 
location  of  all  cables 
drawn  in  or  out. 


EwFLOvfe''  Record. 


No. 

Foreman hours 

....Men  •' 

—  Men " 

....Men " 

Insulators " 

..   .Plumbers " 

Inspectors " 

...  Trucks " 


Remarks. 


.  Foreman. 


Signed 

Note.— Convenient  size,  8"  x  10",  in  pads. 


Conduit  Records  (Forms  Nos.  26,  27,  28,  29). — These  records 
are  of  two  general  styles,  according  as  the  conduits  are  rented 
from  a  conduit  company  or  owned  by  the  lighting  company 
itself.  The  above  forms  are  samples  of  books  differing  but 
slightly  from  those  used  by  a  large  lighting  company  in  New 
York  City,  Nos.  26  and  28  being  exact  copies  following  the 
regular  order  or  routine  as  required  and  practised  by  the  Con- 
solidated Telegraph  &  Electrical  Subway  Company ;  Nos.  27 
and  29  include  the  changes  necessary  to  fit  them  to  the  uses  of 
companies  owning  their  own  conduits. 

These  books  seem  to  cover  the  entire  ground  very  thor- 
oughly, and  to  include  all  the  items  and  data  necessary  for  a 
complete  record. 

Application  blanks  printed  in  copying-ink  are  supplied  by 
the  Subway  Company  for  the  rental  of  a  duct,  for  the  construc- 
tion of  a  subsidiary  duct,  and  for  privilege  to  withdraw  cables. 


112     CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

In  using  the  book  shown  in  Form  No.  26  an  application  for 
a  duct  is  made  out  on  one  of  the  blanks  above  mentioned, 
copied  into  a  subway  application  book,  and  forwarded  to  the 
main  ofifice  of  the  company. 

The  date  and  record  folio  of  this  being  entered  in  the  first 
two  columns  of  this  form.  The  Subway  Company,  after  com- 
pleting all  the  financial  formalities,  assigns  the  duct  to  the  com- 
pany, stating  its  position  in  the  manhole,  length,  diameter,  and 
any  other  necessary  data.  The  Subway  Company  also  furnishes 
a  large  map  of  the  city  showing  the  location  of  all  conduits  and 
giving  the  distances  between  manhole  centres.  These  papers 
from  the  Subway  Company  furnish  all  the  data  for  filling  out 
the  remaining  columns  on  the  first  page  of  No.  26.  The  wide 
horizontal  space  between  the  two  rulings  is  for  laying  out  the 
number  and  gauge  of  cables  drawn  into  the  conduit  duct,  as  per 
the  data  furnished  on  the  opposite  page. 

The  figure  at  the  left  of  this  wide  space  is  a  diagram  of  the 
interior  of  a  manhole,  and  the  exact  position  of  the  duct  should 
be  laid  out  on  the  proper  side  of  the  diagram. 

The  right-hand  page  of  this  book  is  a  record  of  the  main 
cables  drawn  into  the  duct  assigned,  as  shown  on  the  first  page. 
The  headings  are  thought  to  be  sufificiently  plain  to  indicate 
their  uses.  "From,"  "To"  mean  /ro7u  a.  street  to  another 
street,  the  names  of  which  should  be  given  ;  and  if  from  the 
middle  of  a  block  or  to  a  similar  point,  it  should  be  specified 
distinctly.  As  cables  are  sometimes  drawn  in  by  contractors 
and  sometimes  by  the  company  itself,  the  column  "  By  Whom  " 
is  necessary  in  order  to  determine  responsibility  for  faults  de- 
veloping afterwards.  When  conduits  are  owned  by  the  lighting 
company  itself.  Form  No.  27  should  be  substituted  for  the  first 
page  of  No.  26. 

Form  No.  28  is  a  record  of  subsidiary  connections  from  the 
main  conduit  to  buildings,  the  first  page  being  for  the  pipe  or 
conduit  connection,  and  the  second  page  for  the  cables  drawn 
into  it. 

The  first  page  of  this  form  is  also  filled  from  blanks  and  bills 
furnished  by  the  Subway  Company. 

Tracings  of  the  large  street  section-maps,  showing  the  line  of 
all  conduits  and  subsidiary  connections,  are  also  furnished  when 
required. 

The  subsidiary  connections  are  copied  from  these  section- 


SUGGESTED    FORMS. 


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114     CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


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SUGGESTED    FORMS. 


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Il6     CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


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Remarks. 

Date  of 
Bill. 

Mo.    Day.    Y'r. 

Total  Cost 

of 
Subsidiary 
Connection. 

Boxes. 
No.  Size.  Type. 

t 

Bends. 
No.    Size. 

Pipe. 
Ft.     Size. 

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£ 

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SUGGESTED    FORMS. 


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Remarks. 

Cost  of 
Subsidiary 
Connection. 

Boxes. 
No.  Size,  Type. 

Bends 
No.    Size. 

, 

Pipe. 
Ft.     Size. 

0 

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Il8     CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

maps  onto  the  small  block-sections  in  the  book,  and  the  streets 
adjacent  are  lettered  in. 

The  right-hand  page  of  No.  28  (No.  28A)  is  filled  out  from 
data  supplied  by  the  "  Work-order "  given  for  the  job,  with 
the  returns  from  the  different  foremen. 

Form  No.  29  is  to  take  the  place  of  the  previous  one  with 
companies  owning  the  conduits  themselves.  All  the  headings 
are  thought  to  be  sufificiently  clear  to  explain  their  uses. 

A  thorough  and  complete  set  of  maps  should  accompany 
any  system  of  records  of  underground  work,  and  all  box  and 
joint  locations  should  be  very  carefully  and  accurately  laid  out. 
All  hidden  joints  or  connections  to  buildings  should  be  located 
by  giving  the  distance  from  the  curb  and  the  distance  either 
way  from  the  extension  of  the  nearest  house  partition-line. 
Distances  between  centres  of  all  manholes,  hand-hole  boxes, 
or,  as  in  the  Edison  system  of  tubing,  between  joints,  should 
be  plotted  exactly. 

The  sizes  of  pipe  or  other  conduit,  the  nature  of  the  material, 
depth  below  the  surface,  and  in  fact  any  particular  data  con- 
nected with  the  conduit  system  should  be  stated  on  the  face 
of  these  maps.  Sizes  and  style  of  cable  are  also  well  to  state 
on  the  maps  after  completion. 

Circuit-testing  Report  (Form  No.  30). — This  form  is 
used  for  recording  the  routine  tests  of  circuits  made  during  the 
day.  These  tests  are  usually  made  by  magneto-bell,  no  attempt 
being  made  to  measure  the  insulation  resistance.  Tests  on  live 
lines  of  any  kind  are  rarely  made  at  present,  but  it  is  high  time 
they  were,  as  the  methods  are  simple  and  quick.  Below  are 
given  methods  for  series  arc  and  parallel  circuits  by  use  of  the 
Weston  voltmeter. 

a.  Scries  Circuit ;  Dead. 


-zT" 


WESTON  VOLT-METER  ARC'LAM  P  CI  RCUIT 

^{ ^ X ?< X X — 


BATTERY  — 

OR    _= 
DYNAMO  — 

E-E 

=   GROUND 

-^ 


GROUND' 


-^ 


Elec.  irorM 


^  --  E.  M.  F.  of  baUery; 

V  =  reading   in    volts   of  Weston  volt-  Then 

meter;  E 


R  =  resistance  of  Weston  voltmeter;  v 

X  =  insulation  resistance  to  ground. 


SUGGESTED    FORMS. 

b.  Series  Circuit ;  Live. 

-* ^ 


119 


Eltx.  World 

First    take  reading  of    full  voltage  E,   then  take  voltage  of  v'  and  of  z'"  to 
earth.     Letters  represent  same  items  as  first  case.     Then 


i? 


v'  -|-  V 


r,X{£-{v'-\-v")). 


c.  Parallel  Circuits  ;  Live.      Two-wire  only. 


DYNAMO, 


EUc.  HiwW 


Take  total  voltage  E,  then  voltage  from  -f  side  to  earth,  then  voltage  from  — 
side  to  earth.     Letters  same  as  other  cases. 

Positive  side,  x  =z  R  X  \ —p- — )  ; 

Negative  side,  x'=  Rxi^~  ^"^„"^  "''  \ 

For  case  "^"  the  Weston  Company  now  make  a  volt-meter 
with  a  zero  mark  in  the  centre  of  the  dial  and  a  circuit-closing 

FORM   No.  30. 
BLANK   ELECTRIC   LIGHT  COMPANY. 


No. 


.189.... 


Circuit-testing  Report. 
Mention  onlj^  those  circuits  that  test  defective. 


Time. 

Trouble,  and  Time  Removed. 

Insulation  Resistance. 

Weather 
Weather 

Weather 

All  circuits  not  showing  an  insulation  resistance  of megohms  or  over  to  be 

considered  defective. 

Remarks. 


Signed 

Note. — Convenient  size,  5"  wide  by  7"  high. 


.Inspector. 


I20     CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

plug  on  either  side,  which  much  facilitate  readings,  and  used  with 
a  chart  furnished  for  the  purpose,  the  measurement  of  line-insula- 
tion is  very  simple.  As  mentioned  above,  in  the  routine  tests  it 
is  not  necessary  to  make  record  of  any  but  those  circuits  show- 
ing insulation  below  the  standard.  If  special  record  tests  are 
made  periodically,  report  should  be  made  on  Form  No.  31  for 
cables  and  a  similar  one  for  pole-lines,  for  it  is  necessary  to  know 
all  the  conditions  in  order  to  correctly  judge  results. 

Underground-cable-test  Report  (Form  No.  31). — This 
form  is  for  use  to  record  all  tests  of  insulation  on  underground 
cables  where  such  tests  are  made  on  dead  circuits  and  by  galva- 
nometer and  battery.  This  test  is  usually  the  one  required  by 
conduit  authorities,  but  that  shown  in  the  previous  paragraph, 
in  which  the  voltage  actually  used  on  the  circuit  is  also  used  for 
testing,  is  considered  far  more  preferable  by  the  writer. 

This  form  can  be  made  up  in  books  or  in  sheets  according  to 
individual  taste;  if  in  the  former  manner  it  is  well  to  leave  out 

FORM   No.  31. 


INSULATION    TEST    OF    THE    UNDERGROUND    CABLES    OF    THE    BLANK 
ELECTRIC   LIGHT    AND    POWER    COMPANY. 

Circuit  No Made  at 

[Left-hand  side.] 


4-* 

'5 

0 

to 

■3 

<»  u 

Location  in  Conduit. 

0 

Date 

of 

1) 

3 

0 

Vt-I 

3 
U 

So 

11 

0  « 

§a 

•n  0 

Test. 

• 

rt 

■q  >. 

onstant 
vanome 

OJ  .-< 

U 

3 
0 

(L) 
nl 

a 

e 

3 

0 

u 

a 

^1 

^6 

Street 

or 

Avenue. 

Which 
Side. 

From 

To 

mo.  day 

K 

H 

z 

H 

oa 

W 

U 

Divisions 

c 
o    . 

rt  o 

11 

'u5 


H 
Megohms 


^  a 

O   o 

Megohms 


Insulation    Resist- 
ance   per    Mile. 
Required   by 
Rules      without 
Lamps  or  Inside 
Connections. 

aJ 

S.S 
Miles 

as 
3  > 

"A 

g  Length  of  Over 
~    head    Wire    in 
v>     Circuit. 

a 

J    . 

6.S 

ti 

Earth- 
current. 

Deflec- 
tion. 

Divisions 

Capacity 
of  Cable. 

Charge. 
Divisions 

1  Location  of  Test- 
ing-place. 

[Right-hand  side.] 


Remarks. 


Note. — Convenient  size  page,  8"  x  toj. 


SUGGESTED    FORMS.  ^'^iliLC^JJFOiRiJ^^g,*^ 

the  column  headed  "Circuit  Number"  and  head  the  page  with 
the  same,  for  then  all  tests  of  the  same  circuit  are  recorded 
under  each  other,  and  comparisons  are  easier  made.  Sheets  are 
required  in  case  a  report  has  to  be  submitted  to  a  conduit  com- 
pany or  the  city  authorities. 

Complaints  (Form  No.  32). — This  form  is  for  use  in  the 
office  for  complaints  received  from  customers  either  verbally 
or  by  telephone.  The  word  "messenger"  or  "telephone"  is 
crossed  out  according  as  to  how  the  complaint  is  received.  The 
slip  is  to  be  filed  away  by  date  when  remedied. 

The  method  of  recording  complaints  practiced  in  some 
stations  is  to  keep  a  complaint  and  repair  book  on  some  con- 
venient desk,  in  which  are  entered  complaints  as  they  come 
in,  stating  time  and  how  received  ;  and  such  petty  orders  for 
immediate  repairs  as  require  no  material  are  attended  to  by 
the  regular  inspectors.  The  first  man  in  takes  off  such  items  as 
he  can  conveniently  visit,  setting  his  name  and  time  taken  oppo- 
site each  item,  and  checking  off  when  completed,  again  stating 
the  time.  This  is  a  very  convenient  method,  and  the  history  of 
repairs  is  before  one  in  good  form.  One  of  the  large  office 
diaries  procurable  at  stationers'  is  a  convenient  form  of  book  for 
this  purpose. 

FORM  No.  32. 
Dated 189 


Mr 

of  No Street, 

complains  at  o'clock  .  .m.,  by '^'^P'^°"^'  that 

messenger, 


Remedied  satisfactorily 189. .. 

at  o'clock  . . .  M.  Signed .   

Note. —Convenient  size,  3"x4j^". 

Inspector's  Report  (Form  No.  33).— This  blank  is  for  use  by 
the  men  who  patrol  the  circuits  during  service  and  by  trimmers 
in  reporting  any  fault  discovered.     It  is  for  general  use  on  all 


122     CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

kinds  of  service,  and  is  especially  useful  in  reporting  street  arc- 
lights  out,  this  being  checked  by  the  reports  from  city  authorities. 

If  the  note  on  the  bottom,  stating  that  lights  out  or  trouble 
not  properly  reported  will  be  charged  to  the  inspector,  is  carefully 
impressed,  much  expense  may  be  saved. 

Inspectors  have  been  known  not  to  go  entirely  over  the  lines: 
in  such  cases  charging  them  with  the  price  of  the  lamps  in  trouble 
once  or  twice  will  bring  them  to  time. 

FORM   No.  33. 

BLANK   ELECTRIC   LIGHT  AND   POWER   COMPANY. 

Inspector's  Report  :  from o'clock m.  to o'clock m. 

Weather  at  midnight  Date 189.... 

Lights  Out  of  Order. 


Location  of  Lamp,  or  Name  of 
Customer. 


Time 

Reported 

Out. 


Time  O.K. 


Total  Time 
Out  of 
Order. 


Trouble. 


Signed Inspector. 

Lamps  out,  or  trouble,  not  properly  reported  will  be  charged  to  the  Inspector. 

Note.— Convenient  size,  y"xS". 


Engineer's  Daily  Report  (Form  No.  34). — This  blank  is  for 
use  in  small  stations  where  it  is  considered  unnecessary  to  have 
separate  blanks  for  the  operating  departments.  It  is  thought  to 
cover  most  of  the  points  necessary,  and  can  be  called  either 
Engineer's  or  Superintendent's  Report  as  desired. 

Although  space  is  provided  on  this  blank  for  the  regular 
supplies,  the  writer  is  much  in  favor  of  keeping  such  record 
entirely  separate  from  operating  reports  and  including  it  in  the 
storekeeper's  periodical  report. 

In  ruling  this  blank,  space  must  be  provided  for  according  to 
the  equipment  of  the  station. 

Dynamo-engineer's  Report  (Form  No.  35). — This  form  is 
for  use  by  the  man  in  charge  of  the  dynamo-room,  in  those 
stations  that  are  large  enough  to  require  separate  departmental 
reports.  No  supplies  are  provided  for,  as  they  are  reported  by 
the  storekeeper. 


SUGGESTED    FORMS. 


123 


FORM    No.  34. 

BLANK   ELECTRIC    LIGHT   AND  POWER   COMPANY. 

Engineer's  Daily  Repori-. 

Weather  at  6  p. M 189  — 


Engines. 


No. 
Engine 


Time 
Started. 


Time 
Stopped. 


Hours 
Run. 


Average 

Vacuum, 

Inches. 


Dynamos. 


No. 
Dyn- 
amo 


1 

No. 

No. 

Circuit 

Time 

Time 

Hours 

or 

Started. 

Stopped 

Stopped 

Feeder. 

for 

Trouble 

Total 

Hours 

Run. 


Carbons  used,  long. . 
"  "      short. 


Boilers. 


No. 
Boiler. 


Time 
Started. 


Time 
Stopped. 


Hours 
Run. 


Average 
Pressure. 


Total  fuel  used  . lbs. 

Water  used  " 

Evaporation  per  lb.  of  fuel " 

Oil  and  Waste. 


Pints 
Cylinder- 
oil. 


Pints 
Engine- 
oil. 


Lbs. 
Grease. 


Lbs. 
Waste. 


Rags. 


Incandescent-lamp 

Renewals. 

C.P. 

Free  . . . 
Sold..., 

10 

16 

25  '  32 



— 

Total.. 

1 

.  i6-c.p.  lamp  hours. 
.i6-c.p.  lamps. 
.i6-c.p.  lamps. 
i6-c.p.  lamps. 


Feeder-load  Record. 

Total  ampere-hours  equal  to 

Highest  amperes "      

Lowest  amperes "      

Average  amperes "      

City  arc-lamps  connected,  No.  

Commercial  arc-lamps  connected,  No.  

Series  lamps  connected.  No.  

Constant-current  motors  connected. -5  ,,, 

( Horse-power      '  

Total  arc-lamp  hours,  arc-circuits  

Total  load  equal  to arc-lamp  hours. 


Employes'  Record. 


Name. 


Occupation. 


Reported. 


Off  Duty. 


Hours 
Employed. 


Rate. 


I 


Signed Engineer. 

Note.— Convenient  size,  8"  x  15". 


124     CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


FORM   No.  35. 

BLANK   ELECTRIC   LIGHT   AND   POWER  COMPANY. 
Dynamo-engineer's  Daily  Report. 
Weather  at  6  p.m i8 


Number  of 
Dynamo. 


Nu 

mber  of  Circuit. 

Time 

Started. 

Time 
Stopped. 

Number 

of  Hours 

Stopped 

for 
Trouble. 

Total 

Hours' 

Run  of 

Dynamo. 

Remarks, 


EMPLOvfis'  Record. 


Day-tour  from.   ...  a.m.  to  p.m. 

Night-tour  from, p.m.  to a.m. 

Name. 

Occupation. 

Hours. 

Name. 

Occupation. 

Hours 

Signed Dynamo-engineer. 

Note. — Convenient  size,  8"  x  lo". 

Chief  Engineer's  Daily  Report  (Form  No.  36). — This  blank 
is  made  up  for  large  stations  using  generally  more  than  one 
shift  of  employes.  The  form  here  shown  is  ruled  for  two  shifts  ; 
in  case  three  shifts  are  used  it  is  only  necessary  to  widen  out 
the  blank  to  include  the  third  tour. 

In  ruling  the  blank  for  a  station,  spaces  for  names,  boilers, 
engines,  etc.,  will  be  provided  to  fit  the  case.  The  form  is  suf- 
ficiently indicated. 

Chief  Gateman's  Report  (Form  No.  37). — Where  water- 
power  is  used  exclusively,  or  in  fact  at  all,  and  separate  depart- 
mental reports  are  required,  this  form  includes  about  all  the 
data  necessary. 

Should  the  station  be  small  and  separate  reports  not  be 
kept,  the  main  part  of  the  data  can  be  put  on  the  daily  report  of 
engineer  or  superintendent  (Form  No.  34)  in  place  of  steam 
data. 

Superintendent's  Daily  Report  (Form  No.  38). — This  is  a 
r^stim^oi  tlie  other  departmental  reports,  such  as  Chief  Engineer's 
Daily  Report,  Dynamo-engineer's  Report,  Inspector's  Reports^ 


SUGGESTED    FORMS. 


125 


FORM  No.  36. 

BLANK  ELECTRIC   LIGHT  AND  POWER  COMPANY. 
Chief  Engineer's  Report. 
For  24  hours  ending  7  a.m , 


.189... 


Names. 


Day-tour. 

From ..A.M.  to. .. 

.Chief  Engineer,  hours. 
.Assistant     "  "    . 

Oiler,  "    . 

Fireman,  " 


Coal,  kind 

Amount  used lbs. 

Other  fuel  reduced  to  coal  * " 

Total  fuel " 

Ashes  removed " 

Combustible  consumed " 


Engines. 


4) -a 

al 

'5 

Hi3 

^^ 

is 

1*  rt'  . 

n  3  1) 

"  rt  " 

>  rt  = 


Names. 


Night-tour. 

From P.M.  to a.m. 

.Assistant  Engineer,  hours 

.Oiler,  "       

Fireman,  "       


Water-meter. 


7  A.M.  To-day. 


Previous  Read- 
ing. 


Amount  Used, 
Cu.  Ft. 


Temp,  feed-water degs.  average. 

Temp,  hot  well "  " 

Evaporation lbs.  water  per  lb.  coal. 


Quarts 
Eng.-oil. 


Quarts 
(jyl.-oil. 

Lbs. 
Grease. 

Lbs. 
Waste. 

Rags. 


Boilers. 


•Z.-0 

pq 


•a 

4)  a> 

..■a 

,..  w 

«  . 

H2 

h2 

Hour 
Run 

m 

I/) 

<CU 

■  II 

SB 


Remarks. 


Signed Chief  Engineer. 


*  Multiply  weight  of  wood  by  1*5  to  reduce  to  coal  equivalent. 
Note. — Convenient  size,  6"  x  10". 

Construction  and  Installation  reports,  reports  through  the 
office  of  lights  or  contracts  taken  by  canvassers,  together  with 
the  number  of  employes  of  each  department.  Supplies  are 
not  included,  as  they  are  to  be  reported  periodically  by  the 
storekeeper. 

As  it  is  unlikely  that  stations  employing  a  smaller  force  of 
men  than  here  indicated  will  require  a  separate  Superintend- 
ent's Report,  such  stations  are  referred  to  Form  No.  34  for  use 
in  place  of  this  one. 


126     CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

FORM  No.  37. 
BLANK   ELECTRIC   LIGHT  AND  POWER  COMPANY. 

Chief  Gate.man's  Daily  Report. 
For  24  hours  ending  7  A.  M 189. 


Names. 


Day-tour. 

From A.M.  to p.m 

.  .Chief  Gateman,  hours 

,  Assistant     "  "      

..Oiler,  "      

,  .Rackman,  "      


Height  of  water  on  dam ft. 

Height  of  water  in  tail-race " 

Weather  at  6  p.m 


Names. 


Night-tour. 

From  P.M.  to a.m. 

.  Assistant  Gateman,  hours 

.Oiler,  "    

.Rackman,  "      


Shaft-oil 

Used, 

Quarts. 


Lbs.  Grease 
Used. 


Lbs.  Waste 
Used. 


Rags. 


Water-wheels. 


No. 

Time 
Started. 

Time 
Stopped. 

Hours 
Run. 

Number  of  hours  used. 

Wheel 
Used. 

Gate. 

Gate. 

Gate. 

Full 
Gate. 

Average 

Head  for 

the  Period. 

Signed 

Note.— Convenient  size,  8"  x  10". 


.Chief  Gateman. 


Output  Register,  Constant-potential  Circuits  (Forms  Nos. 
39  and  40). — There  are  several  methods  of  recording  the  output 
from  constant-potential  dynamos.  The  one  most  generally  in 
use,  where  any  is  used,  is  to  register  the  readings  of  the  current- 
indicators  on  each  feeder  or  circuit  at  short  intervals  during  the 
service.  Total-current  indicators  are  occasionally  used,  but  it  is 
much  better  to  read  the  output  of  each  feeder  in  order  to  be 
able  to  locate  the  heavy  loads. 

Another  method  now  coming  much  into  use,  especially  in 
alternating-current  stations,  is  to  use  a  recording  station-meter 
on  each  feeder,  taking  the  readings  of  the  dial  at  the  same 
periods  as  were  those  of  the  current-indicators;  it  is  necessary, 
of  course,  to  take  the  difference  in  the  readings  to  determine  the 
output  between  readings,  but  a  check  is  afforded  by  the  fact 
that  the  sum  of  all  the  differences  equals  the  total  difference 
between  the  first  and  last  readings. 


SUGGESTED    FORMS. 


127 


FORM   No.  38. 
Superintendent's  Daily  Report. 
For  24  hours  ending  7  A.M.   j8q. 


No.  commercial  arc-lamps  connected   

No.  public  arc-lamps  connected 

No.  station  arc-lamps  connected . . 

No.  series  lamps  connected  

No.  incandescent  lamps  connected 

No.  incandescent  lamps  equal  to  i6-candle- 
power  lamps  connected 

Started. 

Stopped, 

Commercial  arc-circuits. 

Day  arc-circuits 

City  circuits 

Motor  circuits 

» 

No.  motors  connected 

Incandescent  circuits.. . . 

Total  H.P.  of  motors  connected 

Total  load  for  24  hours  equal  to   arc- 
lamp  hours  or kilowatt-hours. 

Number  of  customers  connected 

Employes. 


Number. 

Number. 

Number. 

Steam-engineers 

Linemen 

Canvasser 

Oilers 

Helpers 

Bookkeepers 

Firemen 



Trucks 

Clerks 

Dynamo-men 

Electrician 

Storekeepers 

Trimmers 

Cashier 

Typewriter 

Inspectors 

Collector 

Watchman 

Trouble. 


Name  and  Location. 

Time 
Reported. 

Time 
O.K. 

Total 
Time  Out. 

Cause. 

New  Lights  or  Motors  Cut  In. 

Lights  or  Motors  Cut  Out. 

Name  and  Location. 

Number. 

Number. 

Name  and  Location. 

Cause. 

New  Contracts  T.'^ken. 


Name. 

Location, 

Number  of 

Lamps. 

Motors. 

- 

Signed. 


Note. — Convenient  size,  S"xi4". 


.Superintendent. 


128     CENTRAL   STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

Form  No.  39  is  made  up  for  the  first  method  and  can  be 
ruled  with  columns  enough  to  accommodate  any  number  of 
feeders  ;  form  No.  40  is  for  use  in  the  second  method  :  in 
either  case  it  is  well  to  make  from  the  reports  a  load  diagram 
on  cross-section  paper  in  order  to  show  graphically  the  way  the 
output  is  running. 

Whefe  alternating  current  of  constant  potential  is  used  and 
half-hourly  readings  of  current-indicator  are  taken,  the  follow- 
ing simple  rules  may  be  used  for  expediting  calculations  or  the 
reduction  of  the  primary  amperage  to  secondary  ampere-hours  : 

If  primary  is  1000  volts  and  secondary  50  volts,  annex  a 
cipher  to  the  sum  of  the  half-hour  readings  in  amperes. 

FORM   No.  39. 
CONSTANT-POTENTIAL  CIRCUITS. 


.189. 


Output  register  for  24  hours  ending  6.30  a.m.  to-day. 


Time 

Feed- 
er No. 

Feed- 
er No. 

Feed- 
er No. 

Feed- 
er No. 

Feed- 
er No. 

Feed- 
er No. 

Feed- 
erNo. 

Feed- 
erNo. 

Feed- 

erNo. 

Feed- 
erNo. 

Totals. 

7  A.M. 

7-3° 

8.00 
etc.,  at 
half-hour 
intervals. 

Totals.. 

Volts  at 
Station. 


Highest amperes.  Lowest amperes.  Average amperes. 

Equal  to i6-c.p.  lamps.  Equal  to i6-c.p.  lamps.        Equal  to lamps. 

Signed Electrician. 


FORM  No.  40. 
CONSTANT-POTENTIAL  CIRCUITS. 


Output  register  for  24  hours  ending  6.30  a.m.  to-day. 


Highest  difference at m. 

Lowest  difference at m. 

Average  difference,  mean  load at  m. 


. 189 ... . 


Time. 

Reading  of  Station  Meter. 

Difference. 

Voltage  in 
Station. 

[Last  reading.] 

7  A.M. 

7-3° 
8.00 
etc.,  at  half-hour 
intervals. 



Total 

.Electrician. 


SUGGESTED    FORMS.  1 29 

If  primary  is  2000  volts  and  secondary  100  volts,  the  same 
rule  applies. 

If  primary  is  1000  volts  and  secondary  100  volts,  annex  the 
cipher  as  above,  and  one-half  the  amount  is  the  answer. 

If  primary  is  2000  volts  and  secondary  50  volts,  annex  the 
cipher,  and  twice  the  amount  is  the  answer. 

The  reason  for  the  above  rules  will  readily  be  found  by  cal- 
culating one  or  two  examples  by  averages  in  the  usual  way  and 
taking  the  ratio  of  conversion,  20  to  i,  20  to  i,  10  to  i,  40  to  i, 
for  each  of  the  respective  cases. 

Output  Register,  Arc-circuits  (Form  No.  41). — This  blank 
is  to  be  filled  up  from  the  daily  reports  of  the  dynamo-engineer 
(Forms  Nos.  34  and  35),  assisted  by  the  Arc-circuit  Register 
(Form  No.  21),  containing  the  record  of  all  load  on  each  circuit; 
the  deductions  for  trouble  are  taken  from  the  Inspectors'  Re- 
ports (No.  33),  giving  the  number  and  time  of  lights  out.  The 
result  is  the  total  output  in  kilowatts,  and  reducing  to  arc-lamp 
hours  furnishes  a  basis  on  which  the  average  hours'  burning  for 
each  arc-lamp  can  be  calculated. 

In  case  two  sizes  of  arc-lamps  are  in  use,  say  ten-ampere 
lamps  for  street  use  and  seven-ampere  lamps  for  commercial 
customers,  it  is  necessary  to  reduce  the  entire  output  to  arc-lamp 
hours  in  order  to  separate  the  two  or  more  sizes  of  lamps.  As 
the  difference  in  cost  of  operating  divided  and  full  arc-lamps  is 
scarcely  10  per  cent,  while  the  difference  in  energy  required  is 
something  like  20  or  30  per  cent,  it  is  readily  seen  that  any 
estimate  of  cost  based  on  the  kilowatt-hours  or  energy  used  in 
cases  where  both  sizes  of  lamps  are  in  use  is  decidedly  erroneous. 
Trimmer's  Book  (Forms  Nos.  42,43,  and  44). — Few  stations 
keep  any  specific  record  of  trimming  arc-lamps,  therefore  have 
no  "  first  entry  "  of  burning,  taking  for  granted  that  the  lamp 
burned  unless  reported  otherwise.  Form  No.  42  is  so  devised 
that  it  can  be  made  up  in  a  strong  pass-book  form  to  be  carried 
by  the  trimmer,  the  names  being  written  in  by  the  clerk  until 
the  best  order  is  determined  and  the  customers  become  regular 
and  steady,  after  which  time  the  names  may  as  well  be  printed 
in  when  the  books  are  made,  leaving  a  few  blank  lines  for  subse- 
quent additions. 

This  form  is  much  the  most  convenient,  though,  printed  in 
loose  sheets,  and  only  a  week's  supply  folded  and  placed  in 
a  stiff  loose  cover  with  a  back-band   for  holding  them,  some- 


13°     CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

FORM    No.  41. 

DAILY  OUTPUT   REPORT   FOR   ARC-CIRCUITS. 

189  . . 


Lamps  or  Motors. 

1    Watts  per  Lamp 
or  Motor. 

a. 

rt  u 

JO 
0 

e° 

c 

■"a 

^  a 

C  rt 

P 

cr 
W 

•d 

B 
in 

v 

a 

•s 
§: 

a 
P 

c 

3 

3 
0 

Number  of  Lamp- 
hours  or  Motor- 
hours     out    for 
Trouble. 

Total   Lamp- 
hours. 

Reduced  to  Kilo- 
watt Hours. 

Public  lamps,  arc... 

Commercial    arc- 
lamps 

Series      incandescent 
lamps 



Constant  -current 
motors  

» 

Totals 

1 

Average  hours'  burning  per  arc-lamp 

Signed . 


Superintendent. 

[or  Electrician.! 

what  after  the  style  of  the  Western  Union  Telegraph  messenger 
case  for  signature-blank.  In  this  way,  at  the  end  of  the  week 
the  blanks  are  removed  by  the  clerk  and  replaced  by  fresh  ones, 
thus  leaving  the  week's  work  in  the  office  for  transfer  to  Cus- 
tomer.s'  Ledger,  without  hindering  any  one. 

Names  should  be  listed  in  the  order  that  the  trimmer  visits 
them,  so  as  to  insure  that  all  lamps  will  be  trimmed,  and  in  case 
the  regular  trimmer  is  unable  to  attend  to  his  work  a  new  man 
can  take  the  book  and  locate  all  the  lamps  from  it. 

Another  method  is  shown  in  Form  No.  43,  which  is  a  small 


t 


SUGGESTED    FORMS. 


131 


c 

•5 
c 


3 
Xi 


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a; 

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PL, 

0 

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z 

t/2 

5= 

oi 

DC 

w 

0 

S 

U. 

2 

a 
a 

o 

o. 


Di 


Total 
Lamps. 

•-icpjniBS 

• 

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•Xepsanx 

■ABpuojM 

•Xepuns 

■jin3J!3  'oj^ 

[•ajaq  p[oj] 

•a 
•a 

<l 

:::::::::!::, 

a 

;? 
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0 

m 

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— 

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0 

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0 

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132      CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

FORM   No.  43. 


Trimmer's   Report. 


Name. 


Premises  No Street. 


Number  of  lamps 


Burn  until 


.of candle-power. 


o'clock     nights  for months. 


Lamps  burned  week  ending. 


Day  of  Week. 


Sunday...    . 

Monday 

Tuesday. . . . 
Wednesday . 
Thursday  .. 
Friday  .  .  . 
Saturday 


Totals 


Number 

of 
Lamps. 


Remarks. 


Signed  Trimmer 


Note. — Actual  size. 


SUGGESTED    FORMS. 


^33 


page  made  in  loose  sheets,  and  everything  can  be  printed  on  it 
if  customers  are  comparatively  regular.  These  sheets  are  placed 
in  a  loose  cover  of  flexible  leather  and  are  to  be  replaced  every 
week,  or  they  may  be  made  to  last  a  month  if  desired.  Pages 
for  new  customers  can  be  inserted  in  consecutive  order,  so  that 
the  trimmer  always  has  a  complete  list  of  his  lamps,  giving  full 
particulars  as  to  how  and  when  they  are  to  burn.  At  the  end  of 
the  period  for  which  these  slips  are  made  out  they  are  turned  in 
to  the  office  and  become  the  "  first  entry"  and  record  of  the  work 
and  of  the  charge  to  the  customer. 

FORM  No.  44. 
TRIMMERS'   REPORT. 


No. 


BLANK   ELECTRIC   LIGHT  AND   POWER   COMPANY. 


I  hereby  acknowledge  that  the  number   of   arc-lamps   stated   below  have  burned   to  my 
satisfaction  for  the  time  and  dates  stated  below  : 


[Customer  will  sign  here.] 


189.. 


Day. 
[Time  of  Burning.]  Date 


Part  night  to p.m. 

All  night 


Sun- 
day. 

Mon- 
day. 

Tues- 
day. 

Wednes- 
day. 

Thurs- 
day. 

Fri- 
day. 

Satur- 
day. 

No. 
Days. 


Signed  

Note. — Convenient  size,  ^"  x  5W 


Trimmer. 


Form  No.  44  is  very  useful  for  some  troublesome  customers. 
It  is  made  up  in  pads  and  filled  up  by  the  trimmer,  being  pre- 
sented to  the  customer  for  his  signature  at  the  end  of  the  week 
when  the  lamps  are  trimmed  ;  it  is  then  turned  in  at  the  ofifice 
as  a  receipt  for  goods  delivered,  and  prevents  many  disagreeable 
wrangles  over  lamps  out  for  any  cause. 

Meter-book  (Form  No.  46). — The  writer  considers  this  form 
the  best  meter-book  yet  devised  ;  it  is  not  original  with  him,  but 
is  similar  to  one  in  use  by  a  large  gas  company.  It  is  printed  in 
separate  sheets  on  a  good  quality  of  strong  paper,  and  the  loose 
sheets,  after  having  the  name  and  other  data  written  in  by  the 
clerk,  are  placed  in  a  flexible  leather  cover  for  use  by  the  man 
who  takes  the  meter-readings.  New  customers'  slips  are  inserted 
in  consecutive  order  by  street  numbers,  or  removed  if  stopped. 
When  customers  are  regular  and  settled  down  to  .a  steady  run 


134     CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 

these  sheets  can  all  be  printed  in  quantities,  as  only  the  name 
and  other  data  need  to  be  set  up ;  this  is  scarcely  necessary, 
though,  if  readings  are  taken  but  once  a  month,  as  the  book  will 
last  a  year  and  can  then  be  filed  away. 

Customers'  Bills  (Forms  Nos.  45,  47,  48,  49). — Forms  Nos. 
47,  48,  and  49  are  different  styles  of  bills  for  different  classes  of 
meter  service,  the  last  one  (No.  49)  being  printed  on  the  present 
large-size  postal  card,  and  sent  out  as  a  statement  for  the  cur- 
rent month,  without  arrearages,  as  it  is  illegal  to  dun  a  person 
by  postal  card.  It  has  been  in  very  successful  use  by  a  large  gas 
company  for  a  long  time,  and  is  very  convenient  where  customers 
pay  at  the  ofifice  rather  than  to  a  collector. 

Form  No.  45  is  used  for  arc-lamps,  incandescent  lamps,  or 
motors  on  contract  service. 

The  coupons  attached  to  the  right-hand  end  of  each  of  these 
forms  are  to  be  removed  by  the  collector  when  paid,  and  serve 
as  a  check  for  his  collections  at  night, — all  bills  not  paid  being 
brought  back  whole, — so  he  need  make  no  entry  during  the  day, 
thus  very  much  facilitating  the  work. 


LIB; 

THE 

UNIVERSITY 


■*■  OF  THE  ' 


siJf'CALlFORVU^ 


SUGGESTED    FORMS. 


135 


FORM   No.  46. 


Page  for  Meter=book. 


O  Eyelet-holes  for  cover.  Q 


Name. 


Premises  No. 


Street 


Meter  No capacity . 


.  factor. 


No.  lights  [or  motors] . 


Date  of  Reading. 


Reading. 


Difference. 


Note. — Actual  size. 


136     CENTRAL    STATION    BOOKKEEPING    AND    SUGGESTED    FORMS. 


CO 


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JO  jDEJjuoo  am  aSuBtjo  oj  pazuoqjne  jou  si  jojoano^  aijx 


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SUGGI.S  I'Kl)    lOkMS. 


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JO  JDBJJU03  aqj  aaueqa  oj  pazuoqinE  jou  si  jojd3|[03  aqx 


V'  OF   THK         ^K 

TT'NTTTTTT'-r:!  r-Ti-n-r-r 


138     CENTRAL    STA'I  U)N     IHK  )K  KKKl'lNi;     AND    SUGGESTED    FUKMS. 


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JO  13BJ1U03  am  aSuBqD  oj  pazuomne  jou  si  aoj03|[O3  sqx 


sug';estei)  forms. 


139 


FORM   No.  49. 


Customers'   Postal=card   Bill. 


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■  Z 


THIRD  EDITION.      GREA  TL  V  ENLARGED. 

A  DICTIONARY  OF 

Electrical  Words,  Terms, 
and  Phrases. 

By  EDWIN   J.    HOUSTON,   Ph.D.    (Princeton), 

AUTHOR   OF 

Advanced  Primers  of  Electricity ;   Electricity   One  Hundred 
Years  Ago  and  To-day,  etc.,  etc.,  etc. 

Cloth.    667  large  octavo  pages,  582  Illustrations, 

Price,  $5.00. 

Some  idea  of  the  scope  of  this  important  work  and  of  the  immense  amount 
Df  labor  involved  in  it,  may  be  formed  when  it  is  stated  that  it  contains  defini- 
tions of  about  6ooo  distinct  words,  terms,  or  phrases.  The  dictionary  is  not  a 
mere  word-book  ;  the  words,  terms,  and  phrases  are  invariably  followed  by  a 
short,  concise  definition,  giving  the  sense  in  which  they  are  correctly  employed, 
and  a  general  statement  of  the  principles  of  electrical  science  on  which  the  defi- 
nition is  founded.  Each  of  the  great  classes  or  divisions  of  electrical  investiga- 
tion or  utilization  comes  under  careful  and  exhaustive  treatment ;  and  while 
close  attention  is  given  to  the  more  settled  and  hackneyed  phraseology  of  the 
older  branches  of  work,  the  newer  words  and  the  novel  departments  they  belong 
to  are  not  less  thoroughly  handled.  Every  source  of  information  has  been  re- 
ferred to,  and  while  libraries  have  been  ransacked,  the  note-book  of  the  labora- 
tory and  the  catalogue  of  the  wareroom  have  not  been  forgotten  or  neglected. 
So  far  has  the  work  been  carried  in  respect  to  the  policy  of  inclusion  that  the 
book  has  been  brought  down  to  date  by  means  of  an  appendix,  in  which  are 
placed  the  very  newest  words,  as  well  as  many  whose  rareness  of  use  had  con- 
signed them  to  obscurity  and  oblivion.  As  one  feature,  an  elaborate  system  of 
cross-references  has  been  adopted,  so  that  it  is  as  easy  to  find  the  definitions  as 
the  words,  and  aliases  are  readily  detected  and  traced.  The  typography  is  ex- 
cellent, being  large  and  bold,  and  so  arranged  that  each  word  catches  the  eye  at 
a  glance  by  standing  out  in  sharp  relief  from  the  page. 

Copies  of  this  or  any  other  electrical  book  published  will  be  sent  by  mail,  POST- 
AGE PREPAID,  to  any  address  in  the  world,  on  receipt  of  price. 


The  W.  J.  Johnston  Company,  Publishers, 

253  BROADWAY,  NEW  YORK. 


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By  John  Hopkinson,  F,  R.  S.     249  pages,  90  illustrations 1.00 

Universal  Wiriner  Computer.  For  Determining  the  Sizes  of  Wires  for 
Incandescent  Electric  Lamp  Leads  without  Calculation,  with  Some  Notes  on 
Wiring,  etc.     By  Carl  Hering.     44  pages 1.00 

Dynamo  and  Motor  Building  for  Amateurs.    With  Working  Drawings. 

By  Lieut.  C.  D.  Parkhurst,  U.  S.  A.     163  pages,  71  illustrations 1.00 

Experiments  with  Alternate  Currents  of  High  Potential  and  High 
Frequency.  By  Nikola  Tesla.  146  pages,  with  portrait  and  35  illus- 
trations      1. 00 

Lectures    on    the     Electromagnet.      By    Prof.    Silvanus    P.    Thompson. 

287  pages,  75  illustrations 1.00 

Practical    Information   for   Telephonists.     By  T.  D.   Lockwood.     192 

pages 1.00 

Electric  Railway  Motors.     By  N.  W.  Perry.     256  pages,  many  illustrations  .  .     1.00 

Wheeler's  Chart  of  Wire  Gauges 100 

A  Practical  Treatise  on  Lightning  Conductors.    By  Henry  W.  Spang. 

48  pages,  10  illustrations 75 

Proceedings    of    the    National    Conference    of     Electricians    at 

Philadelphia,    1884.     300  pages,  23  illustrations 75 

Tables  of  Equivalents  of  Units  of  Measurement.    By  Carl  Hering..      .50 

Copies  of  the  above  or  any  electrical  book  published  will  be  promptly  mailed  to 
any  address  in  the  world,  po.stage  prepaid,  on  receipt  of  price.     Address 

The  W.  J.  JOHNSTON   COMPANY, 

2S3  BROADWAY,  New  York. 


nv    PRESS. 


The  Theory  and  Calculation  of 

Alternating-Current  Phenomena, 

BY 

CHARLES     PROTEUS     STEINMETZ. 
Cloth,     rrice,  ,fy*..'iO. 


This  is  the  first  work  yet  written  in  any  language  dealing  in  a  complete 
and  logical  manner  with  all  of  the  phenomena  of  alternating  currents  and 
their  calculation  in  the  design  of  alternating-current  machinery.  In  the  first 
six  chapters  the  various  primary  conceptions  and  methods  of  treatment  are 
developed,  the  use  of  complex  quantities  being  explained  in  a  remarkably  clear 
and  efifective  manner.  The  various  alternating-current  phenomena  are  then 
taken  up  in  turn  and  the  more  complex  pans  of  the  subject  approached  so 
gradually  and  with  such  a  logical  preparation  that  but  little  if  any  difficulty  Will 
be  met  in  their  understanding.  The  remaining  chapters  of  the  book,  forming 
half  of  its  contents,  are  devoted  to  the  methods  of  calculation  of  transformers, 
simple  alternating  and  polyphase  generators  and  motors,  all  of  the  various 
reactions  involved  being  thoroughly  analyzed  and  discussed.  The  work  con- 
tains the  very  latest  knowledge  relating  to  alternating-current  phenomena, 
much  of  which  is  original  with  the  author,  and  here  appears  for  the  first  time 
in  book  form.  The  high  authority  of  the  author  on  the  questions  of  which  he 
treats,  and  the  original  methods  which  he  pursues  in  their  exposition,  give  this 
work  a  character  which  will  assign  it  to  a  high  place  in  electrical  literature, 
in  which  it  promises  to  rank  as  a  classic. 


The    W.    J.    Johnston    Company,    Publishers, 

253  BROADWAY,  NEW  YORK. 


IN  PRESS. 


Lessons  in  Electricity  and  Magnetism. 


BY 


Prof.   ERIC  GERARD, 


DIRECTOR   OK 


L'Instiiui  FJectrotcchnique  Mo)itefiore,   University  of  Liege.,  Belgium. 

TRANSLATED    UNDER   THE    DIRECTION    OK 

LOUIS  DUNCAN,  Ph.D., 

Johns  Hopkins  University. 

With  American  Additions  as  follows  :  A  Chapter  on  the  Rotary  Field, 

by  Dr.  Louis  Duncan  ;    A  Chapter  on  Hysteresis,  by  Charles 

Proteus    Steinmetz ;    A    Chapter    on    Impedance,    by 

A.  E.  Kennelly ;    A  Chapter  on  Units,  by  Dr. 

Cary  T.  Hutchinson. 

Cloth.     Price,  $2.50. 

As  a  beautifully  clear  treatise  for  students  on  the  theory  of  electricity  and 
magnetism,  as  well  as  a  resume  for  engineers  of  electrical  theories  that  have  a 
practical  bearing,  the  work  of  Professor  Gerard  has  been  without  a  rival  in  any 
language.  As  a  text-book  of  reference  it  has  been  largely  used  in  .American 
colleges,  the  logical  methods  of  the  author  and  his  faculty  of  lucid  expression 
and  illustration  simplifying  to  students  in  a  remarkable  manner  the  understand- 
ing of  the  various  subjects  treated.  The  scope  of  the  present  translation  has 
been  limited  to  those  parts  of  the  original  work  treating  of  theory  alone,  as  the 
practical  portions  would  not  have  the  same  value  for  American  students  as  for 
those  to  whom  the  book  was  originally-  addressed.  In  order  to  make  it  a 
treatise  comprehensive  of  all  electrical  theory  having  a  bearing  on  practical 
work,  and  to  bring  the  subject-matter  up  to  date,  several  chapters  written  by 
American  authors  are  added.  As  will  be  seen  above,  the  authors  of  these  chap- 
ters are  authorities  on  the  several  subjects  with  which  they  deal,  and  the  work 
as  thus  extended  forms  the  most  complete  treatise  yet  published  relating  par- 
ticularly to  electrical  theory  as  it  enters  into  the  domain  of  the  engineer. 


The    W.    J.    Johnston    Company,    Publishers, 

253    BROADWAY,    NEW    YORK. 


PRACTICAL    CALCULATION 


OF 


Dynamo=Electric  Machines, 

A  MANUAL  FOR  ELECTRICAL  AND  MECHANICAL  EN- 
GINEERS, AND  A    TEXT-BOOK  FOR  STUDENTS 
OF  ELECTRO-TECHNICS. 

BY 

ALFRED  E.  WIENER,   E.E.,  M.E., 

Member  of  the  Anterican  Institute  of  Electrical  Engineers. 

Cloth,  Illustrated.     Price,  $2.50. 

Based  upon  the  practical  data  and  tests  of  nearly  two  hundred  of  the 
best  modern  dynamos,  including  the  machines  used  at  the  recent  World's 
Fair  and  those  in  the  largest  and  most  modern  central-stations,  a  complete 
and  entirely  practical  method  of  dynamo-calculations  is  developed.  Differ- 
ing from  the  usual  text-book  methods,  in  which  the  application  of  the  vari- 
ous formulas  requires  more  or  less  experience  in  dynamo-design,  the  present 
treatise  gives  such  practical  information  in  the  form  of  original  tables  and 
formulas  derived  from  the  result  of  practical  machines  of  American  as  well 
as  European  make,  comprising  all  the  usual  types  of  field-magnets  and 
armatures,  and  ranging  through  all  commercial  sizes.  The  book  contains 
nearly  a  hundred  of  such  tables,  giving  the  values  of  the  various  constants, 
etc.,  which  enter  into  the  formulas  of  dynamo-design,  and  for  all  capacities,^ 
from  one-tenth  to  2000  kilowatts,  for  high  and  slow  speed,  for  bipolar  and 
multipolar  fields,  and  for  smooth  and  toothed  drum  and  ring  armatures. 
Although  intended  as  a  text-book  for  students  and  a  manual  for  practical 
dynamo-designers,  any  one  possessing  but  a  fundamental  knowledge  of 
algebra  will  be  able  to  apply  the  information  contained  in  the  book  to  the 
calculation  and  design  of  any  kind  of  a  continuous-current  dynamo. 

Copies  of  this  or  any  other  electrical  book  published  tvill  be  sent  by  mail,  POSTAGE 
PREPAID,  to  any  address  in  the  world  on  receipt  of  the  price. 


The  W.  J.  Johnston  Company,  Publishers, 

253  BROADWAY,  NEW  YORK. 


RECENT    PROGRESS 

IN 

ELECTRIC    RAILWAYS. 

Being  a  Summary  of  Current  Progress  in  Electric  Railway 

Construction,  Operation,  Systems,  Machinery, 

Appliances,  etc. 

By    carl    HERING. 

AUTHOR    OF 

*^Prindples  of  Dynamo  Electric  Machinery" 
etc.,  etc.,  etc. 

Cloth,    389  pages,  104  Illustrations.    Price,  $1.00. 

The  details  connected  with  electric  street  railways  have  become  so  numerous 
and  the  systems  so  varied  that  the  reader  is  at  a  loss  when  he  wishes  specific  in- 
formation in  regard  to  many  desirable  points,  which  can  scarcely  be  expected, 
as  a  rule,  in  a  general  treatise  on  the  subject.  Hering's  "  Recent  Progress  in 
Electric  Railways  "  is  particularly  valuable  from  its  treatment  of  details,  and 
elaborates  a  number  of  features  that  have  heretofore  received  only  brief  notice 
in  other  works, — such  as  high-speed  interurban  roads  and  underground  tunnel 
conduit  systems, — while  the  section  on  construction  and  operation  is  very  full, 
and  gives  much  recent  engineering  and  financial  data.  The  historical  notes  and 
statistics  on  the  development  of  the  industry  will  be  found  complete  and  reli- 
able. The  hundred  or  more  pages  devoted  to  the  consideration  of  details  and 
recent  improvements  contain  information  of  the  greatest  value  that  otherwise 
could  only  be  obtained  by  a  laborious  search  through  periodical  literature. 
Here  the  latest  inventions  and  developments  in  street-railway  motors,  appara- 
tus, and  fittings  are  described  and  illustrated  in  great  detail,  thus  supplying  the 
omissions  from  more  general  treatises. 

CONTENTS. 

Chapter  I.  Historical. — Chapter  11.  Development  and  Statistics. — Chapter  III.  Construc- 
tion and  Operation. — Chapter  IV.  Cost  of  Construction  and  Operation. — Chapter  V.  Over- 
head Wire  Surface  Roads. — Chapter  VI.  Conduit  and  Surface  Conductor  Roads. — Chapter 
Vn  Storage-battery  Roads. — Chapter  VIII.  Underground  Tunnel  Roads. — Chapter  IX. 
HigHi-speed  Interurban  Railroads.— Chapter  X.  Miscellaneous  Systems,— Chapter  XI.  Gen- 
erators, Motors,  and  Trucks. — Chapter  XII.  Accessories. 

Copies  of  this  or  any  other  electrical  book  published  will  be  sent  by  mail, 
POSTAGE  PREPAID,  to  any  address  in  the  world,  on  receipt  of  price. 


The  W.  J.  Johnston  Company,  Publishers, 

253  BROADWAY,  NEW  YORK. 


The  Universal  Wiring 
Computer. 


By  carl  HERING, 

AUTHOR    OF 

**  Principles  of  Dynamo  -Electric  Machines, " 
etc.,  etc.,  etc. 

Cloth.    4:4i  pages,  4  charts.    Price,  $J.OO, 

By  means  of  engraved  charts  the  sizes  of  conductors  are  determined  directly 
in  circular  mils  or  in  gauge  numbers,  for  any  make  of  lamp  (or  any  horse  power 
of  current),  for  any  loss,  for  any  number  of  lamps,  and  at  any  distances,  without 
calculations,  formulae,  or  knowledge  of  mathematics.  It  is  the  equivalent  of  a 
complete  set  of  tables  for  all  practical  cases,  with  the  advantage  over  these  of 
being  much  simpler,  more  compact  and  handy,  than  such  a  cumbersome  and 
bulky  set  of  tables  would  be.  It  gives  the  result  in  as  little  time  as  it  would 
otherwise  take  to  write  down  the  figures  to  perform  the  calculation.  The  book 
includes  also  an  illustrated  article  giving  general  hints  on  wiring,  and  a  set  of 
original  Useful  Auxiliary  Tables,  for  determining  heating  limits,  weights  of 
insulation,  power  reductions,  composite  wires  of  large  sections,  weights  aad 
refiistances,  wire  gauges,  etc. 

CONTENTS. 

Introduction. — Explanation  of  the  Charts. — Hints  and  Modifications. — Charts. — Distribu- 
tion of  Incandescent  Light  Loads. — Fusible  Cut-outs. — Wiring  Formulae,  their  Deduction  and 
Use.— Table  of  Wire  Gauges. — Table  of  Compounded  Wires  of  Large  Cross-section. — Table 
of  the  Weight  and  Resistance  of  Copper  Wire. — Table  of  Temperature  Corrections  for  Cop- 
per.— Weight  of  Insulated  Wire  for  Wiring. — Table  of  Heating  Limits  or  Maximum  Safe 
Carrying  Capacity  of  Insulated  Wires. — Table  of  Horse-power. — Equivalents. — Wiring 
Tables. 

Copies  of  this  or  any  other  electrical  book  published  ivill  be  sent  by  mail,  POSTAGE 
PREPAID,  to  any  address  in  the  world,  on  receipt  of  price. 


The  W.  J.  Johnston  Company,  Publishers, 

253  BROADWAY,  NEW  YORK. 


SECOND  EDI  TION.    ENTIREL  Y  RE  WRITTEN. 

Electric  Lighting  Specifications 


FOR    THE    USE    OF 


ENGINEERS  AND  ARCHITECTS. 

Bv  E.  A.  MERRILL, 


AUTHOR    OF 


"  Reference  Book  of  Tables  and  For7nulce  for  Electric  Street 

Railway  Engineers^ 

doth.  Price,  $1.50. 

This  work  has  been  prepared  by  an  electrical  engineer  with  a  very  extensive 
experience  in  drawing  up  specifications  for  one  of  the  great-electric  light  com- 
panies, and  will  be  found  an  invaluable  aid,  not  only  in  drawing  up  specifications, 
but  also  in  furnishing  an  outline  to  assist  in  preparing  plans  and  estimates. 
The  matter  is  so  arranged  that  one  with  no  familiarity  with  electric  lighting 
may  rapidly  draw  up  specifiations  for  any  system,  and  for  the  smallest  as  well 
as  for  the  largest  and  most  complex  electric  installation,  as  well  as  specifications 
(or  the  steam-plant,  where  one  is  included.  From  a  comprehensive  and  re- 
markably simple  outline,  the  parts  applying  to  an  installation  are  selected  by 
reference  to  its  size,  the  system,  manner  of  installing  wires,  etc.  ;  reference  to 
various  parts  of  the  book  then  give  the  complete  matter  for  the  specifications. 
In  an  introduction  the  author  gives  much  valuable  information  in  regard  to 
important  points  to  be  observed  in  selecting  the  system,  voltage,  material,  etc., 
for  varying  circumstances.  An  analysis  is  also  given  of  a  specific  installation, 
which  will  serve  as  a  guide  for  the  examination  that  should  be  made  previous 
to  drawing  up  specifications,  in  order  to  decide  how  the  different  conditions  of 
the  problem  in  hand  may  be  best  satisfied. 

Introduction. — Working  Outline. — Specifications. — General  Specification.— Installation  of 
Dynamos  and  Switchboards. — Alternate-current  Converter  System. — General  Specifications 
for  Alternate  or  Direct  Current  Dynamos  for  Parallel  System  of  Distribution.— Arc  Dynamos. 
—Fixtures,  etc.— Interior  Wiring.  — Two-wire,  Direct  or  Alternating-current  System.— Three- 
wire  System. — Three-wire  System  Adapted  to  Two-wire  System.— Arc  System.— Conduit 
System,  Two-wire.— Interior  Wiring  for  Central-station  Plants.— Pole  Lines.— Low  Potential, 
Direct  Current  Two-or  Three-wire. — Alternating  System. — Street-lighting  Circuits. — Speci- 
fications for  Steam-plani. 

Copies  of  this  or  any  other  electrical  book  published  will  be  sent  by  mail,  POST- 
AGE PREPAID,  to  any  address  in  the  world,  on  receipt  of  price. 


The  W.  J.  Johnston  Company,  Publishers, 

253  BROADWAY,  NEW  YORK. 


REFERENCE   BOOK  OF 

TABLES    AND    FORMULAS 

FOR 

ELECTRIC  STREET  RAILWAY  ENGINEERS. 

ARRANGED  AND  COMPILED 

By    E.    a.    MERR  ill, 

AUTHOR    OF 

'■^Electric  Lighting  Specifications  for  the  Use  of 
Engineers  and  Architects^ 

Flexible  Morocco.    Frice,  $1.00. 

To  a  busy  man  the  value  of  a  reference  book  depends  largely  on  the  facility 
with  which  he  can  get  from  it  the  information  he  desires.  In  the  larger  works 
the  labor  involved  in  seeking  out  information,  which  pei-haps  is  scattered 
through  several  sections  and  encumbered  with  examples  and  explanations  al 
ready  familiar  to  the  engineer,  is  often  exceedingly  annoying,  especially  when 
many  times  repeated.  It  is  the  object  of  this  reference  book  to  avoid  such 
annoyances  and  meet  a  practical  need  by  collecting  and  arranging  in  a  concise, 
logical  order  those  tables  and  formulas  which  are  in  constant  use  by  the  electri- 
cal street-railway  engineer  in  making  estimates,  ordering  material,  on  con- 
struction work,  etc.  All  superfluous  examples  and  explanations  have  been  ex- 
cluded, as  well  as  unnecessary  extensions  of  formulas  into  tables  when  such 
extensions  consist  only  in  the  simplest  mathematical  processes.  Not  only  has 
considerable  care  been  taken  in  selecting  and  checking  material  compiled  di- 
rectly, but  several  original  tables  and  formulas  have  been  added,  especially  in 
the  sections  on  track  and  overhead-work,  which  will  save  many  calculations. 
Furthermore,  many  tables  and  formulas  have  been  extended  and  modified  to 
meet  the  conditions  imposed  in  street-railway  work.  The  practical  arrange- 
ment of  the  work,  its  condensed  style  and  convenient  form,  will  recommend  it 
to  every  street-railway  engineer.  Every  heading  is  in  bold-faced  type,  which 
easily  catches  the  eye  as  one  glances  over  the  page,  thus  materially  aiding  quick 
reference,  and  as  a  further  aid  a  complete  cross-index  is  added.  The  book  is 
bound  in  flexible  covers  and  is  of  convenient  size  to  carry  in  the  pocket. 

Copies  of  f his  or  any  other  electrical  book  published  will  be  sent  by  mail,  postage 
PREPAID,   to  any  address  in  the  world  on  receipt  of  the  price. 


The  W.  J.  Johnston  Company,  Publishers, 

253  BROADWAY,  NEW  YORK. 


FOURTH  EDITION. 

STANDARD    XABLKS 

FOR 

ELECTRIC    WIREMEN, 

WITH  INSTRUCTIONS  FOR  WIREMEN  AND  LINEMEN,  UNDER= 
WRITERS'  RULES,  AND  USEFUL  FORMUL-C  AND  DATA. 

By  CHAS.  M.  DAVIS. 
Fourth  Edition,  thoroughly  Revised  and  Edited  by  W.  D,  Weaver. 

Flexible  Morocco.    128  pages.    Price,  $1.00, 

The  fourth  edition  of  this  popular  book  contains  the  latest  revisions  of  the 
insurance  rules  of  the  Underwriters'  International  Electric  Association,  now 
-almost  exclusively  used  in  the  United  States.  An  important  section  has  been 
added  on  the  calculation  of  alternating  current  wiring,  which  for  the  first  time 
brings  this  subject  within  the  reach  of  practical  men.  A  number  of  the  most 
important  tables  were  prepared  expressly  for  this  work,  and  being  copyrighted 
-cannot  be  found  elsewhere.  The  wiring-tables  are  arranged  in  the  most  con- 
venient manner  for  practical  use  ;  all  have  been  calculated  on  a  basis  of  55 
watt  lamps,  and  it  is  believed  that  this  is  the  first  uniform  set  of  tables  pub- 
lished. A  valuable  table  here  appears  for  the  first  time,  by  means  of  which 
the  tables  of  the  three  standard  voltages  can  be  used  for  any  other  voltage,  and 
also  for  other  drops  than  those  in  the  tables  printed.  The  method  of  deter- 
mining the  sizes  of  conductors  has  been  proved  in  practice,  and  the  wiring 
formulae  for  motor  circuits,  etc.,  are  put  in  their  simplest  and  most  practical 
form.  The  formulae  for  horse-power  of  engine  and  boilers  are  published  for  the 
first  time,  and  while  they  are  based  on  rational  principles,  the  different  value  of 
heating  surface  in  boilers  being  considered,  the  results  they  give  are  the  actual 
commercial  ratings  and  not  the  theoretical  powers.  The  tables  for  the  limiting 
currents  for  exterior  wiring  and  the  candle-power  of  arc-lamps  are  also  here 
published  for  the  first  time  in  their  present  form.  Ayer's  valuable  instructions 
for  linemen  (revised)  are  included  with  permission  of  the  author.  The  object 
always  kept  in  view  has  been  to  produce  a  book  for  wiremen  and  electricians 
of  a  thoroughly  practical  character  and  free  from  the  padding  and  useless  tables 
that  generally  accompany  such  works. 

Copies  of  this  or  any  other  electrical  book  published  ivill  be  sent  by  mail,  postage 
J'KEPAID,  to  any  address  in  the  ivorld,  on  receipt  of  price. 


The  W.  J.  Johnston  Company,  Publishers, 

253  BROADWAY,  NEW  YORK. 


The  Pioneer  Electrical  Journal  of  America. 


■'^liVi-:^ 


HANDSOMELY    AND    PROFUSELY    ILLUSTRATED, 

IS  PUBLISHED  EVERY  SATURDAY  BY 

THE  W.  J.  JOHNSTON  COMPANY, 

Established  1874.       Incorporated  1889. 
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Publication  Offices :  253  BROADWAY,  NEW  YORK. 

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THE  ELECTRICAL  WORLD  is  noted  for  its  ability,  enterprise,  in- 
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Any  NEWSDEALER  will  supply  The  Electrical  World  regularly  at  10c.  a 
■week.     Newsdealers,  Postmasters  and  Electrical  Supply  Houses  receive  subscrip 
tions,  or  remit  $3.00  for  one  year,  direct  to  the  Publishers, 

The  W.  J.  Johnston  Company,       253  Broadway,  New  York. 

OR  ANY  OF  THE  BRANCH  OFFICES  AS  ABOVE. 


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